STATE OF ANDHRA PRADESH Vs. PALLAVI POTTERIES

JUDGEMENT

(1.) THE question in this T. R. C. filed by the State is whether stoneware glazed pipes sold by the respondent come under entry 102 of the First Schedule to the A. P. General Sales Tax Act.

(2.) OUGH the order of the Sales Tax Appellate Tribunal is quite unsatisfactory inasmuch as it has not referred to the tests laid down by the decisions of the Supreme Court in State of U. P. v. Indian Hume Pipe Co. Ltd. [1977] 39 STC 355 and Deputy Commissioner of Sales Tax v. G. S. Pal and Co. [1980] 45 STC 58 and tested the correctness of the respective view points in the light of the material gathered by the revisional authority, we are not inclined to interefere with the ultimate conclusion reached by the Tribunal.

(3.) THE view expressed by the Supreme Court is that the expression "water supply and sanitary fittings" is one single expression and the words "water supply. . . . . . . . . . . fittings" must receive colour from the immediately following words "sanitary fittings". It was pointed out by their Lordships that the G. I. pipes sold by the assessee would fall within the description of "water supply and sanitary fittings" only if it could be shown that they were meant for use in lavatories, urinals or bath-rooms and the burden of so doing would be on the Revenue. It was also observed that if the pipes were heavy and were intended to be laid underground as mains for carrying supply of water from one place to another, they would not fall within the expression "water supply and sanitary fittings". The Supreme Court remanded the matter to the Appellate Commissioner for the purpose of determining whether, in the light of the interpretation placed on the words "water supply. . . . . . . . . . fittings", the G. I. pipes sold by the assessee could be said to be "water supply. . . . . . . . . . . . . . . . . fittings". It was observed as follows :