1996 (1) TMI 391 - HC - VAT and Sales Tax

Summary

The High Court of Orissa dismissed a writ petition challenging the levy of tax on "distilled water" as different from "water" under the Central Sales Tax (Orissa) Rules, 1957. The court held that "distilled water" is not covered under the tax-free entry for "water" as it is not meant for human consumption but for medicinal and industrial uses. The assessment order was upheld, and the writ petition was dismissed.