Honble BALIA, J.–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). 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. (4). 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. (5). 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. (6). Thereafter, the matter came up before the Rajasthan Tax Board, Ajmer. (5). 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. (6). 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. (7). 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. (8). 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 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. (9). I have carefully considered the rival submissions made at the bar and have also gone through the record of the case. (10). In the Schedule of Exempted goods under the Rajasthan Sales Tax Act, 1954, water other than distilled and aerated water is exempted from levy of sales tax. Distilled water as well as aerated water are the commodities of general use and ordinarily understood other than drinking water. The Distilled water is ordinarily considered to be water which is used for medical or other laboratory or specific purposes. The aerated water is understood to mean water which is bottled and has a quality of effervescence. In other words, it denotes water liquid when goes out, gives the sensation of air passing through it like a bubble and ordinarily contained apart from effervescence, flavour and peppy taste, sweatened or otherwise. (11). In Oxford English Dictionary, the expression `distilled water has been defined as under: ``Water that has been vaporised and then again condensed in drops, so as to freed from matters held in suspension or solution. (12). Thus, `the distilled water means the water which has undergone the process of distillation or which has been first vaporised by means of heat and then condensed in drops so as to obtain the substance or one of its constituent in the State of concentration of purity. Mere hearting by water to boiling point does not make it a `distilled water. (13). It is not the case of the Revenue or the assessee that `mineral water is it was `distilled water. The technical sense, mineral water is not subjected to distillation viz., by vaporising ordinary water and then depositing its drops by condensing it to pure liquid water. Obviously mineral water does not fall in this exception. (14). (13). It is not the case of the Revenue or the assessee that `mineral water is it was `distilled water. The technical sense, mineral water is not subjected to distillation viz., by vaporising ordinary water and then depositing its drops by condensing it to pure liquid water. Obviously mineral water does not fall in this exception. (14). Likewise, in Oxford English Dictionary, the word `aerated has been defined as under: ``Exposed to action of air, supplied with air, charged with air. The word `aerate has been defined to expose to the free mechanical action of the air. In Oxford Concise English Dictionary, the word `aerate has been defined as under: ``to charge (a liquid) with gas, esp, carbon dioxide, i.e. to produce effervescence; to expose to the mechanical or chemical action of the air. Similarly, in the Random House Dictionary of the English language, the word `aerate has been defined as follows: ``to expose to the action or effect of air; to charge or treat with air or gas, esp. with carbon dioxide. The word `aeration has been defined in Oxford English Dictionary as under: ``Charging with carbonic acid or oxygen so as to give briskness. (15). The dictionary meaning of the words `aerate or `aeration coupled with the commodity which is commonly known in the context of sale and purchase of aerated water refers to water which is supplied with or charged with air. That is to say it refers to a state where water remained supplied with or charged with air, which produces effervescence. To effervesce or effervescence in the context of aerated water refers to the activity which is generated in the aerated water in the form of bubbles or sensation, as a result of it containing or charged with air. It is commonly understood that the water which is stored or bottled by charging with carbonic acid or carbon dioxide oxygen which when released in open, releases such air that has been impregnated in it, with charging action creating sensation, raising bubbles, water with such characteristics can be treated `aerated water. The commonly used term for `aerated water in the market slang is soft drinks. (16). The commonly used term for `aerated water in the market slang is soft drinks. (16). Admittedly, in this case, the Rajasthan Taxation Tribunal, on the basis of the Judgment in M/s. R.N. Purohit vs. ACTO (supra) has held that no gas or any other commercial product is being used in mineral water and, therefore, the mineral water cannot be described as `aerated water. The learned counsel appearing for the Revenue frankly conceded before me that so far to his knowledge, the Revenue has not challenged the above findings recorded in R.N. Products case (supra) regarding the contents of mineral water. When the aforesaid finding that no gas or any other chemical product is being used in mineral water is a finding of fact, which has not been challenged before me and there is no other evidence to suggest that mineral water produces the effect of effervescence as a result of it being supplied with gas, it cannot be considered as an aerated water. (17). However, Mr. Sanjeev Johari, the learned counsel appearing for the Revenue relies on a decision of the Punjab & Haryana High Court in Amin Chand & Co. vs. State of Punjab (supra). In Amin Chand & Co.s case (supra), the question does not relate to the meaning of mineral water vis a vis the aerated water. The contention of the petitioner-assessee was that he had manufactured carbonated water with a different manufacturing process than the aerated water and, therefore, the assessing authority erred in levying tax at the enhanced rate of 10% on the sales of carbonated water. The fact that the assessee was dealer in carbonated water was admitted. The question was whether carbonated water could be said `aerated water also. The question before the Court was not whether mineral water could be equated with `aerated water for the purpose of subjecting it for sales tax. The fact that the assessee was dealer in carbonated water was admitted. The question was whether carbonated water could be said `aerated water also. The question before the Court was not whether mineral water could be equated with `aerated water for the purpose of subjecting it for sales tax. In those circumstances, while deciding the above question, the Court referred to the meaning of `carbonated water as defined in Item A-01-01 of Appendix B of the Prevention of Food Adulteration Rules, 1955, which reads as under: ``A-01-01: Carbonated water means potable water impregnated with carbon dioxide under pressure and it may contain any of the following singly or in combination: Sugar, liquid glucose, dextrose, monohydrate, invert sugar, fructose, honey, saccharin not exceeding 100 parts per million, fruits and vege-tables extractives and stabilizing agents, citric acid (fumaric acid and sorbitol, tartaric acid, phosphoric acid, lactic acid, ascorbic acid, malic acid (edible gums such as guar, karaya, arabic carobean, furce-llaran, tragaeanth, gum, ghatti), edible gelatin, albumin, Heorics and its derivatives, salts of sodium, calcium and magnesium, vitamins, ca-ffeine not exceeding 200 parts per million, and quinine salts not exceeding 100 parts per million (expressed as quinine sulphate): Provided that in the case of sweatened carbonated water other than tonic water and dry ginegerable the percentage (of total sugars expressed as sucrose) shall not be less than five. (18). With the aid of above definition, the court reached the conclusion that carbonated water is same as `aerated water. (19). A bare perusal of the descriptions of `carbonated water in the above referred item leaves no doubt that `potable water should be impregnated with carbon dioxide under pressure that may contain such other substance or substan-ces reproduced above which may result in addition of sweatening agent or some different flevour in potable water through impregnation of carbon dioxide giving different sweatened test or flevour to potable water so as to make it commercially vible commodity commonly known as soft drink. It has to be somewhat more than potable water. (20). It has to be somewhat more than potable water. (20). In the case before Punjab & Haryana High Court, the distinction was not to be made between the mineral water and the aerated water and this question was not before the court as to whether the mineral water or the water which has been purely processed for the purpose of purifying and making it potable or bringing it nearer the standard potable water simplicitor makes it the `aerated wa-ter. The Court was considering the issue before it on the assumption that commodity in question was carbonated water and it invited its attention to comparison between `carbonated water and `aerated water. That is how reasoning that the `carbonated water is result of the process of impregnation with carbon dioxide gas and putting sweatening agent and flevour in potable water, the court concluded that it is nothing but an aerated water. In support of this view, the court drew support from a decision of the Honble Supreme Court in the case of Bhimsen vs. State of Punjab (3). (21). Bhimsens case (supra) was not a case under the provisions of the Sales Tax Act. That case related to Prevention of Food Adulteration Act wherein the Dea-ler was convicted by the court below on the charge that he was found selling `carbonated water containing less than the required components of surcose as per the above definition. It was in the context of the conviction based on that finding, the court observed that the Dealer was not found selling sweatened aerated water. Aerated water simplicitor need not necessarily be sweatened and thus, the Honble Supreme Court held that no case is made out and the conviction of the Dealer was set aside. Apart from the fact that decision of Supreme Court was set in the context of entirely different statutory scheme, both the above decisions are relating to consideration of `carbonated water vis a vis `aerated water, hence distinguishable on facts and cannot be pressed in service in the present case. (22). In my opinion, when on the finding of the Tribunal, mineral water is neither subjected to any treatment of gas nor contains any impregnated gasses, it cannot be said that it is an aerated water so as to attract the levy of tax under entry 95 of the Notification dated 27.6.1990. (22). In my opinion, when on the finding of the Tribunal, mineral water is neither subjected to any treatment of gas nor contains any impregnated gasses, it cannot be said that it is an aerated water so as to attract the levy of tax under entry 95 of the Notification dated 27.6.1990. It may be noticed that by putting water of all sorts except distilled and aerated water in the Schedule of exemption, the intention of the Legislature is clear that except excluded items of water, water in other forms is not taxable. The delegated authority is not empowered to levy tax on such exempted goods. In such circumstances, the sale and purchase of exempted commodity cannot be subjected to tax by giving extorted meaning to exempted commodity. (23). The drinking water except distilled water and aerated water ordinarily having been put beyond the pail of taxation under entry 15 of the Schedule of exempted goods unless the liquid in question can be said strictly to fall in excepted zone. It is not that water sold in all its forms except tap water is taxable. The Legislature has used the expression other way round. What is taxable is sale and purchase of distilled or aerated water only. Sale of water in any other form except in the state of excluded nature viz, `distilled water and `aerated water is not taxable. In the context, unless the commodity commercially known as water strictly falls within the description of excluded category, does not suffer taxation. The scope of taxability cannot be expanded by giving the extended meaning to the excepted expressions for the purpose of narrowing the statutory exempted granted to `water as a commodity. At least the excepted articles do not extend the drinking water inasmuch as both the expression excepted from exemption do not encompass within its ambit `drinking water. Even in the filtering process adopted in public distribution system or at different places, some gasses may be used or interacted with water. That does not make the drinking water as an `aerated water. The sale of pure drinking and potable water cannot be termed as sale of distilled or aerated water. (24). Even in the filtering process adopted in public distribution system or at different places, some gasses may be used or interacted with water. That does not make the drinking water as an `aerated water. The sale of pure drinking and potable water cannot be termed as sale of distilled or aerated water. (24). When meaning of a term is to be examined in the context of imposing tax on sale or purchase of commodity, it has to be examined what the commodity is known in ordinary commercial parlance in the context of sale and purchase. Tax being not on manufacturing activity, the technical process of manufacturing may not always provide true answer. The question of examining the meaning of mineral water or other specie of water sold in the market has to be examined in the context whether the commodity sold in the market is a drinking water or something more than or other than drinking water. If this test is applied, it cannot be gainsaid that the mineral water is sold and transacted purely as drinking water. it is neither sold for the taste or for any other medicinal or other use as is commonly associated with `distilled water or `aerated water. (25). In view of the above discussion, these revision petitions fail and are hereby dismissed with no order as to costs.