Carbonated water
27/08/1991
Query
Whether the three types of product, still water, unflavoured water and flavoured water would qualify for manufacturing relief.The process involves ozonation, granular activated carbon filtration, chilling, bottling and carbonation.
Decision
Accepted.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:1742/91