1980 (3) TMI 247

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..... r injection and other pharmaceutical items. For the assessment year 1973-74 in respect of sale of water for injection it claimed exemption from tax under section 4 of the U.P. Sales Tax Act, but it was not accepted either by the assessing officer or by the Assistant Commissioner (Judicial). On further revision the Additional Judge (Revisions) as well has taken the same view. Hence this revision un .....

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..... ed by distilling potable water from neutral glass or metal still fitted with an efficient device for preventing entrainment, the first portion of the distillate is rejected and the remainder is collected in suitable containers and immediately sterilised by heating in an autoclave or by filtration without the addition of a bactericide." As for the use of water for injections it has been stated: .....

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..... I agree with it. However, in case any circular has been issued by the State Government giving remission of tax, in part or as a whole, on the turnover in respect of distilled water (water for injection), the Sales Tax Officer would give the benefit of the same to the assessee. The revision is hence dismissed, but there will be no order as to costs. Petition dismissed.
Case laws, Decisions, J .....

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