Khyber Pakhtunkhwa Table Water Act, 1939.

This Act is enacted to provide for the imposition and collection of an excise duty on table water. The Act consists of 13 Sections.
Table Water includes aerated waters and beverages sold or kept for sale in bottles, or sold direct from a Soda Fountain or aerating machine other than— (i) liquor for the retail sale of which an Excise license is required under any law for the time being in force; and (ii) such syrups or other non-alcoholic liquors intended to be consumed in a diluted form as may be exampled by the Provincial Government by notification.
An excise duty shall be levied on all table waters manufactured in any manufactory in the Khyber Pakhtunkhwa and issued out of such manufactory, and it shall be payable by the owner of the manufactory at the rates prescribed in Section 3.