9911796707
TMI Blog1988 (7) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... No. F. 5 (16)FD(CT)/69-2 dated 8th March, 1969 or at the general rate of 7 per cent vide residuary entry No. 79 of the said notification? (2) Whether the Revenue is entitled to split the sale consideration of sprinkler into that of sprinkler and aluminium pipes?" The facts, briefly stated are as under: The assessee, M/s. National Motors, Jaipur, is a dealer in agricultural implements including sprinklers used for irrigation and aluminium pipes and is carrying on business at Jaipur. In respect of the assessment of sales tax for the year 1970-71, the Assistant Commercial Taxes Officer, Anti-Evasion, Jaipur, acting as the assessing authority, found that the assessee had included sales of sprinklers worth Rs. 1,54,520 in his account in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 and are taxable at 10 per cent, as claimed by Shri Bapna, or they fall within the residuary entry No. 79 of the said notification and are taxable at 7 per cent, as submitted by Shri Singhal and as found by the Board of Revenue. Entry No. 41 of the notification dated 8th March, 1969 reads as under: "All types of sanitary goods and fittings, and all types of pipes and pipe fittings." Prior to the notification dated 8th March, 1969 there were notifications dated 2nd November, 1965 and 29th May, 1967 providing for levy of sales tax. Entry No. 77 of the notification dated 2nd November, 1965 and entry No. 63 of the notification dated 29th May, 1967 were in the same terms as entry No. 41 referred to above of the notification dated 8th March, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to above and that the Madhya Pradesh High Court in Commissioner of Sales Tax v. Truel Tubes [1980] 46 STC 473 has held that the said entry would not include conduit pipes which are used for the purposes of casting of electrical wiring and in Commissioner of Sales Tax v. IISCO Stanton Pipe and Foundry Co. Ltd. [1982] 50 STC 207 it was held by the Madhya Pradesh High Court that cast-iron pipes were not included within the expression "all types of pipes and pipe fittings" in the said entry. In Commissioner of Sales Tax, M.P. v. Mandsaur Cement Pipe Factory [1983] 54 STC 112 it was held by the Madhya Pradesh High Court that cement pipes were not included within the said entry. In Deputy Commissioner, Ernakulam v. Equipment Agencies [1981] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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