{"id":130938,"date":"1980-03-19T00:00:00","date_gmt":"1980-03-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/chandausi-chemicals-vs-commissioner-sales-tax-on-19-march-1980"},"modified":"2017-07-06T05:24:48","modified_gmt":"2017-07-05T23:54:48","slug":"chandausi-chemicals-vs-commissioner-sales-tax-on-19-march-1980","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/chandausi-chemicals-vs-commissioner-sales-tax-on-19-march-1980","title":{"rendered":"Chandausi Chemicals vs Commissioner, Sales Tax on 19 March, 1980"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Chandausi Chemicals vs Commissioner, Sales Tax on 19 March, 1980<\/div>\n<div class=\"doc_author\">Author: R Rastogi<\/div>\n<div class=\"doc_bench\">Bench: R Rastogi<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> R.R. Rastogi, J.<\/p>\n<p>1. M\/s. Chandausi Chemicals, Chandausi, Moradabad, a registered firm, carries on business in manufacture of water for 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 under Section 11(1) of the Act.\n<\/p>\n<p>2. The question for decision is whether water for injection is exempt under Section 4 of the Act. In Clause (a) this sub-section says that no tax under the Act shall be payable, inter alia, on the sale or purchase of water. The expression &#8220;water&#8221; has been explained in the explanation to this section as under:\n<\/p>\n<p> &#8216;water&#8217; does not include mineral water, aerated water, tonic water, distilled water or scented water.\n<\/p>\n<p>3. Water for injection, if at all, would come within the expression &#8220;distilled water&#8221;. In British Pharmaceutical Code, 1973, printed and published by Pharmaceutical Society of Great Britain, at page 534, water for injection has been described thus:\n<\/p>\n<p> Water for injections is sterilised distilled water free from pyrogens, water for injections may be prepared 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 remaind<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Chandausi Chemicals vs Commissioner, Sales Tax on 19 March, 1980 Author: R Rastogi Bench: R Rastogi JUDGMENT R.R. Rastogi, J. 1. M\/s. Chandausi Chemicals, Chandausi, Moradabad, a registered firm, carries on business in manufacture of water for injection and other pharmaceutical items. For the assessment year 1973-74 in respect of sale of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-130938","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Chandausi Chemicals vs Commissioner, Sales Tax on 19 March, 1980 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/chandausi-chemicals-vs-commissioner-sales-tax-on-19-march-1980\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Chandausi Chemicals vs Commissioner, Sales Tax on 19 March, 1980 - Free Judgements of Supreme Court &amp; 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