1996 (1) TMI 391

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..... ircle, Sambalpur (opposite party No. 2), under the provisions of the Central Sales Tax (Orissa) Rules, 1957 (in short, "the Rules") treating "distilled water" as different from "water", is in accordance with law. 2.. The dispute relates to the assessment year 1988-89. On the basis of Auditor's report submitted by the Accountant General's office, proceeding under rule 10 of the Rules was initiate .....

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..... disputed fact was involved and an interpretation of the entry was required to be made, the writ application was admitted. 3. Entry 39 relates to "water" and admittedly the expression "distilled water" is not used. The entry reads as follows: "39. Water but not aerated or mineral water sold in bottles or sealed containers." Within any common parlance the word "water" is used for that subst .....

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