Fearing heavy loss after the notice from the Commissioner of Taxes regarding imposition of the sales tax on the packaged drinking water units across the State, the units are now planning a complete shut down or shifting the business to the other NE States. Uncertainty looms over the future of at least 16 existing water packaging units and other six units in the pipeline, after getting a notice from the Sales Tax Authority that their entitlement certificates would be terminated or refused on the ground that industrial activities of the member units does not fall in the category of