CERAMICS Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) By this reference under section 61(1) of the Bombay Sales Tax Act, 1959 , made at the instance of the assessee, the Maharashtra Sales Tax Tribunal has referred the following question of law to this Court for opinion :

(2.) The assessee, who is a dealer, inter alia, in the items mentioned above, made an application on July 24, 1981, to the Commissioner of Sales Tax under section 52(1)(c) of the Bombay Sales Tax Act, 1959 ("the Act"), seeking determination of the rate of tax applicable to sales of the above items as well as tumbler, tooth-brush holder, towel rod, waste coupling, etc. The contention of the assessee before the Commissioner was that the aforesaid goods were not covered by any entry in any of the Schedules to the Act and, as such, they would be covered by the residuary entry, viz., entry No. 102 of Part II of Schedule C to the Act. The Commissioner of Sales Tax ("the Commissioner") accepted the contention of the assessee in so far as it related to tumbler, tooth-brush holder, towel rod are concerned, but as regards other items, he was of the opinion that they were covered by entry No. 49 of Part II of Schedule C to the Act which refers to sanitary ware of all kinds and fittings thereof. Against the above determination of the Commissioner the assessee appealed to the Maharashtra Sales Tax Tribunal ("the Tribunal"). Before the Tribunal, the assessee conceded that waste coupling could be held to be fitting of sanitary were and hence would be covered by entry No. 49 of Part II of Schedule C. So far as rest of the items are concerned, the contention of the assessee was that these items could not be said to be fitting of sanitary ware within the meaning of entry No. 49 of Part II of Schedule C.A distinction was sought to be made by the assessee between the "sanitary goods" and "sanitary fittings". According to the assessee the goods in question might be "sanitary goods" but were not sanitary ware or fittings thereof. The Tribunal did not accept the above contention of the assessee and by its judgment and order dated July 10, 1984, held that all the items under dispute were fittings of sanitary ware falling under entry No. 49 of Part II of Schedule C to the Act. Hence this reference.

(3.) Entry No. 49 of Schedule C, Part II to the Act (as in force from July 1, 1981) reads as follows :