9911796707
TMI Blog1998 (9) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... l Nadu General Sales Tax Act, hereinafter referred to as "the Act". It was the contention of the petitioners that PVC water pipes conforming to IS. 4985 cannot be equated to conduit. pipes conforming to IS 2509 since they were technically and commercially two different goods altogether. Before the Tribunal it was submitted that in the contracts, price lists, invoices and correspondence, PVC water pipes were never described as PVC conduit pipes. They were different goods having different properties and specifications as evidenced by Indian Standards Institution classification. The user of the goods was different. In fact, the entire trade comprised of other manufacturers as well as dealers were collecting multi-point tax under section 3(1) of the Act and it was only in the case of the petitioners single point tax was applied. Though the Tribunal on a factual finding came to the conclusion that there was difference between the two goods, relying on the dictionary meaning of the expression "conduit" and "pipes", came to the conclusion that PVC water pipes will fall under serial No. 136 since it is comprehensive in its nature as "PVC conduit pipes". It is against this order of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty control are consistently maintained." We will now refer to the following extract of the relevant portion from the Paper Book which was quoted by the Tribunal: "....... PVC water supply pipes referred to in IS 4985 covers a range of pipes from 16 mm 002 to 315 mm OD in four pressure ratings, viz., 2, 5, 4, 6 and 10 kgf/cm(2). In these pipes the requirements covered deal with hydraulic pressure test, impact test and heat reversion test. In addition, the pipes expecting to conform in this standard will have to pass specific requirements, such as effect on water, capacity, freedom from lead, tin, etc., which are particularly designed for its application as a conveyor for potable water supply. The raw material, namely PVC along with the necessary lubricants additives used, etc., will therefore have to be tailored specifically to meet these requirements." *Here italicised. "......On the other hand, the PVC conduits covered in IS 2509 range from 16 mm to 63 mm nominal OD with no pressure test at all. This product is intended for use as electrical conduits and as such requirements, such as resistance to heat, mechanical strength impact and in particular electrical characterist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -------------------------------------------------------- ISI Specification 4985 2509 No. Specification Unplasticized PVC pipes Rigid non-metallic confor potable water supduits for electrical instalplies. lations. Scope This standard covers This standard covers cirpipes made of unplasticular rigid conduits manucized polyvinyl chloride, factured from unplastiintended for potable cized PVC or copolymer water supplies. material or other suitable non-metallic material and intended for the enclosure and protection of cables used in the wiring of electrical installations. Definition A pipe through which A pipe into which a cable water is conveyed under a may be drawn for the working pressure. purpose of affording mechanical protection. Temperature at Cold water service -1 C Cable of cables -5 C plus which used plus 49 C 60 C. Classification of 1. Pressure class pipes 1. Non-pressure class pipes 2. Range of pipes from pipes. 16 mm OD to 315 mm 2. Range from 16 mm OD OD in four pressure to 63 mm with no ratings, viz., 2, 5, 4, 6 pressure test at all. and 10 kgf/cm . TESTS a. Effect on When tested after flowNo such test. water. ing water, the quantities of lead, dialkylti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ------------- equivalent Maximum Minimum Nominal tolerance metre Rs. P. ---------------------------------------------------------------------------- 16 3/8 15.88 15.61 1.80 =0.1 1.55 19 3/4 19.05 18.75 2.00 =0.1 2.05 25 1 25.40 25.11 2.00 =0.1 2.85 32 1/4 31.75 31.46 2.24 =0.1 4.00 38 1/2 38.10 37.80 2.50 =0.1 5.40 51 2 50.80 50.50 3.05 =0.2 8.85 63.5 2-1/2 63.50 63.20 3.05 =0.2 11.50 ---------------------------------------------------------------------------- Utility conduits ---------------------------------------------------------------------------- Size in inch Outside diameter in mm. Price per metre Rs. P. ---------------------------------------------------------------------------- 3/4 19.0 0.85 1 25.4 1.30 ---------------------------------------------------------------------------- Fittings (price per piece) ---------------------------------------------------------------------------- 16 19 25 32 38 51 63.5 mm. mm. mm. mm. mm. mm. mm. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. Rs. P. ---------------------------------------------------------------------------- 90 Bends 0.33 0.50 0.82 1.20 2.00 5.70 9.00 Couplers 0.20 0.27 0.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, etc.: an entrance to a decoy: a tube with a bowl at one end for smoking." It is clear that the word "conduit" normally means pipes. The words "conduits" and "pipes" are words of common parlance though the prefix "PVC" is somewhat technical. How far the dictionary meaning would be a proper guide could be gathered from Commissioner of Sales Tax, U.P. v. S.N. Brothers [1973] 31 STC 302 (SC). At page 306 the following passage occurs: "In our opinion the Random House Dictionary cannot serve as a safe guide in construing the words used in the List in the notification in question for the purpose of deciding whether or not the words used in entries Nos. 10 and 37 cover food colours and syrup essences; indeed this dictionary is apt to be a somewhat delusive guide in understanding the meanings of the words and expressions with which we are concerned, in the context in which they are used. This dictionary gives all the different shades of meanings attributable to the words referred but that is hardly helpful in solving the problem raised in the present controversy." The same line of reasoning was adopted by the Supreme Court in Collector of Central Excise v. Krishna Carbon Pap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. v. State of Haryana [1978] 42 STC 433 (SC); (1979) 1 SCC 82; AIR 1979 SC 300. But there is a word of caution that has to be borne in mind in this connection, the words must be understood in popular sense, that is to say, these must be confined to the words used in a particular statute and then if in respect of that particular items, an artificial definition is given in the sense that a special meaning is attached to particular words in the statute then the ordinary sense or dictionary meaning would not be applicable but the meaning of that type of goods dealt with by that type of goods in that type of market, should be searched." In another decision reported in Aditya Mills Ltd. v. Union of India [1989] 73 STC 195 (SC); AIR 1988 SC 2237 the principle adopted was as to the characteristics of the goods in order to decide the tariff item under which the goods are taxable. It was held that where two plies of polyester spun yarn PP and one ply of rayon filament yarn RF, which are doubled together and the resultant yarn is referred to as PPRF yarn that resultant yarn is a separate and distinct item. From the above, therefore, it would be clear that the matter has to be viewed only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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