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TMI Blog1984 (3) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... nafter referred to as "the Act"). For the period 1st July, 1966 to 30th June, 1967 the turnover of the assessee included the sales of rubber hoses amounting to Rs. 5,464. The Commercial Taxes Officer was of the view that rubber hoses were taxable at the rate of 10 per cent under entry 77 of notification dated 2nd November, 1965 and entry No. 63 of the notification dated 29th May, 1967. The Commercial Taxes Officer rejected the contention of the assessee that the rubber hoses fell in the residual entry and were taxable at general rate of 6 per cent. The Deputy Commissioner affirmed the order of the Commercial Taxes Officer in appeal. The Board of Revenue held that rubber hoses were chargeable at general rate of 6 per cent and were not covere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Sales Tax, M.P. v. Mandsaur Cement Pipe Factory [1983] 54 STC 112 and the decision of the Kerala High Court in Deputy Commissioner, Ernakulam v. Equipment Agencies [1981] 47 STC 68. In Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. G.S. Pai Co. [1980] 45 STC 58, the Supreme Court has construed entry No. 26A of the First Schedule of the Kerala General Sales Tax Act, 1963 which read as under: "Water supply and sanitary fittings." The Supreme Court held that words "water supply.......fittings" do not occur in isolation, but they are used in juxtaposition of the words "Sanitary fittings" and that the entire expression "water supply and sanitary fittings" is one single expression and the words "wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed within the expression "all types of pipes and pipe fittings" contained in entry 56 of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958. Again in Commissioner of Sales Tax, M.P. v. Mandsaur Cement Pipe Factory [1983] 54 STC 112, the Madhya Pradesh High Court held that cement pipes were not included within entry 56 of Schedule II to the Madhya Pradesh General Sales Tax Act. In Deputy Commissioner, Ernakulam v. Equipment Agencies [1981] 47 STC 68, the Kerala High Court, while considering the entry "water supply and sanitary fittings" (entry 56A of the First Schedule to the Kerala General Sales Tax Act) held that polythene pipes were not covered by the said entry. The decisions of the Madhya Pradesh High Court, referred to abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of fitting or fixing to the floor or wall of a building. Rubber hose pipe would therefore, not be covered by the expression of "all types of pipes and pipe fittings" as contained in entries Nos. 77 and 63, referred to above. Once it is found that the rubber hoses does not fall within the ambit of the aforesaid entries it must necessarily fall in the residual entry because it is not the case of the department that it is covered by any other entry. It must, therefore, be held that on the facts and in the circumstances of the case, the turnover of Rs. 5,464 being of hoses was leviable at the general rate of 6 per cent and not at the rate of 10 per cent. The question referred to is answered in the affirmative, i.e., in favour of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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