2005 (8) TMI 641

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..... ed July 19, 2004 granting retrospective sales tax exemption on the sales turnover of mineral water and packaged drinking water by small-scale industrial units. The petitioner along with other dealers claimed exemption on the sale of bottled water on the ground that the same is a manufactured product. However, this court found that there is no manufacture involved in sale of bottled potable water a .....

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..... r notification. Both the secretaries have filed affidavits stating that notifications are issued based on decision taken by the Cabinet. In the affidavit filed by the present secretary to Government it is stated that Government was given wrong data regarding tax effect and earlier decision was taken based on a misplaced sympathy for the SSI units which probably would not have collected tax. The se .....

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