ASSISTANT COMMERCIAL TAXES OFFICER Vs. NALVAYA AGENCIES UDAIPUR

JUDGEMENT

(1.) THESE four sales tax revision petitions involves the similar question of law and, therefore, they were heard together and I propose to decide them by a common order.

(2.) IN these sales tax revisions, the short question which call for consideration is whether the Mineral Water can be considered to be Aerated Water so as to fall in Entry 95 of the Notification dated 27. 6. 1990 prescribing rates of tax for purchase and sale of commodities under Sec. 5 of the Rajasthan Sales Tax Act or not?

(3.) IT has been contended by Mr. Sanjeev Johari, the learned counsel appear-ing for the Revenue that aerated water is nothing but a carbonated water and while referring the definition of carbonated water given under Appendix to the Prevention of Food Adulteration Act, he submitted that the processes as laid down in the Phamplet of Golden Egal Mineral Water clearly indicates that for manufacturing mineral water, the ordinary tap water is purified through passing of the Gass from the water to kill the Bacteria etc. Therefore, it makes amply clear that due to passing of gass, the mineral water remains nothing but becomes aerated water. Thus, the two terms viz. , mineral water and/or aerated water are one and same thing. In this view of the matter, it was argued by him that the mineral water is taxable as aerated water under entry 95 of the Notification dated 27. 6. 1990.