KINLEY water classifiable as water & not aerated/ mineral water & eligible for sales tax exemption

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

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