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TMI Blog1995 (2) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... this question are: A. Stopcock, bibcock, concealed stopcock, sinkcock and anglecock. B. Round shower, wall mixer and inlet connection. C. Pillarcock. 2.. The assessee, who is a dealer, inter alia, in the items mentioned above, made an application on July 24, 1981, to the Commissioner of Sales Tax under section 52(1)(c) of the Bombay Sales Tax Act, 1959 ("the Act"), seeking determination of the rate of tax applicable to sales of the above items as well as tumbler, tooth-brush holder, towel rod, waste coupling, etc. The contention of the assessee before the Commissioner was that the aforesaid goods were not covered by any entry in any of the Schedules to the Act and, as such, they would be covered by the residuary entry, viz., entry N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) reads as follows: Serial No. Description of goods Rate of sales tax Rate of purchase tax 49 Sanitary ware of all kinds (excluding cement pipies, hume pipes and glazed earthenware pipes specified in entry 23 of this Part) and fittings thereof. Twelve paise in the rupee Twelve paise in the rupee It is obvious from the above entry that it is wide enough to cover sanitary ware of "all kinds" and fittings thereof, the only exclusion being (i) cement pipes, (ii) hume pipes and (iii) glazed earthenware pipes specified in entry No. 23 of Part II of Schedule C. Apparently, the items in question do not fall within the items mentioned in the exclusion clause. The determination of the controversy, therefore, would depend upon the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlance stopcock, bibcock, concealed stopcock, sinkcock, anglecock, round shower, wall mixer, inlet connection and pillarcock are known as sanitary ware both by the persons who want to purchase them and the merchants dealing them. In fact, one who wants to purchase these items would normally go only to a shop which deals in sanitary wares. The fact that these items might be used for some other purposes also does not militate against their classification as "sanitary ware". Thus looked from the common parlance or trade or commercial test also, these items have to be held to be "sanitary wares". 6.. Having regard to the above, we are of the clear opinion that stopcock, bibcock, concealed stopcock, sinkcock, anglecock, round shower, wall mixe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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