2023 (3) TMI 2 - HC - VAT and Sales Tax

Classification of goods - packaged drinking water or natural mineral water - HELD THAT - Copies of the documents have been handed over to learned counsel for the Department who needs some time to examine them and make submissions. List on 7th February 2023.

Summary

The High Court of Orissa heard a case regarding the classification of packaged drinking water. The Opposite Party's product was argued to be only packaged drinking water, not natural mineral water, based on specific definitions and standards. The Court directed the Department's counsel to examine the documents provided and scheduled the next hearing for February 7, 2023.