BALIA, J. - (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? Under item 15 of the Schedule of exempted goods appended to the Act, `the water excluding distilled water or aerated waters' is exempted from the levy of sales tax. In this case, the assessee claimed exemption of sales tax under item 15 of the Schedule of exempted goods appended to the Act claiming that mineral water is nothing but a boiled water which is made more potable through the process of boiling of filtering the same and is not an aerated water within the meaning of entry 95 of the Notification dated 27. 6. 1990. The Assistant Commercial Taxes Officer, Ward-V, Circle-A, Udaipur found 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 came to the conclusion that the processes as laid down in the Phamplet of Golden Egal Mineral Water in its case and as shown by M/s. R. N. Product 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, the Assistant Commercial Taxes Officer vide his order dated 23. 5. 1996 held that the mi-neral water is taxable under entry 95 of the Notification dated 27. 6. 1990. The above order passed by the Assistant Commercial Taxes Officer was confirmed by the Deputy Commissioner, Commercial Taxes Department, Udaipur relying on the decision of the Punjab & Haryana High Court in Amin Chand & Co. vs. State of Punjab (1) vide Order dated 13. 1. 1997. Thereafter, the matter came up before the Rajasthan Tax Board, Ajmer. On the basis of its earlier decision in M/s. R. N. Products vs. ACTO (2), the Rajasthan Tax Board held that the mineral water is only a drinking water, which is sold after undergoing the process of boiling. Neither any gas nor any other chemical is being used in the mineral water. In this view of the matter, the learned Tax Board set asi-de the order 13. 1. 1997 passed by the Deputy Commissioner (Appeals), Commercial Taxes Department, Udaipur as also the order dated 23. 5. 1996 passed by the Assistant Commercial Taxes Officer, vide its judgment dated 24. 9. 1998. Hence this revision by the Revenue.
(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. On the other hand, it was argued by Mr. J. K. Chanda, the learned counsel appearing for the respondent assessee that mineral water in any sense cannot be considered as aerated water. He submitted that neither on the basis of the literal dictionary meaning nor on the basis of the ordinary commercial parlance in the context of sale and purchase of goods, the mineral water is known in the commercial world as aerated water. He submitted that aerated water is to identify with the liquid pressed with air, which produces effervescence, which is totally absent in mineral water and hence, the mineral water is not taxable under entry 95 of the Notification dated 27. 6. 1990. I have carefully considered the rival submissions made at the bar and have also gone through the record of the case. ;