MAHESH ENTERPRISES Vs. STATE OF A P

JUDGEMENT

(1.) This T.R.C., is filed by the assessee being dissatisfied by the order of the Sales Tax Appellate Tribunal, Hyderabad in T.A.No.556/1987 passed on 8-1-1990. The question that arises for consideration is whether the S.W.G.Pipes (Stoneware Glazed Pipes) fall under item 102 of the First Schedule or, are they to be classified as general goods.

(2.) In the Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam vs. G. S.Pai & Co., the Honourable Supreme Court interpreted similar entry in Kerala General Sales Tax Act (Entry 26-A). The words in that entry which fell for consideration of the Supreme Court are, "water supply and sanitary fittings". The Supreme Court observed that the words, "water supply ............fittings" do not occur in isolation, but they are used in juxtaposition of the words, "sanitary fittings". The entire expression, "water supply and sanitary fittings" is one single expression and, therefore, that expression must receive colour from the, immediately following words, "sanitary fittings". Consequently, 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. If the G.I.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" in Entry 26A of the First Schedule to the Act. In the instant case, the Tribunal referred to the findings of the revisional authority that though the pipes were used for drainage and sewage disposals, they are not used as sanitary fittings. A further finding of fact is recorded that the pipes in question are made out of low grade clay burnt in kilns.

(3.) In view of these findings, in our view, the Tribunal was justified in holding that they are unclassified goods (general goods). There is no merit in this T.R.C. It is, therefore, dismissed. No costs.