Case Law Details
State of Odisha Vs Hindustan Coca-Cola (Orissa High Court)
Orissa High Court held that sale of packaged drinking water in the brand name KINLEY WATER falls within the expression “water but not aerated or mineral water sold in bottles or sealed containers” hence classified under entry no. 39 of Schedule of Goods declared Exempted from levy of sales tax
Facts- The opposite party-Hindustan Coca- Cola Beverages Pvt. Ltd. claimed exemption in respect of sale of “packaged drinking water” which was sold in the brand name “KINLEY WATER” treating the same as embraced within the meaning of entries in Serial No.39 of Schedule of Goods declared Exempted from levy of sales tax.
In the assessment for the Year 2004-05 u/s. 12(4) of the Odisha Sales Tax Act, 1947 the Assessing Authority rejected such a claim of exemption. Aggrieved by such disallowance of exemption as claimed, the dealer-company approached the First Appellate Authority under Section 23(2) of the OST Act.
Dissatisfied with disallowance of claim for exemption in respect of sale of KINLEY water, the opposite party-company carried the matter to the learned Odisha Sales Tax Tribunal in Second Appeal under Section 23(3) of the OST Act. The same was allowed.
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