9911796707
TMI Blog1995 (12) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... e Pipe Co. Ltd. [1977] 39 STC 355 and Deputy Commissioner of Sales Tax v. G.S. Pai & Co. [1980] 45 STC 58 and tested the correctness of the respective view points in the light of the material gathered by the revisional authority, we are not inclined to interefere with the ultimate conclusion reached by the Tribunal. 3.. The Tribunal merely followed its earlier decision in T.A. Nos. 798 of 1977, 63 and 66 of 1978 dated June 29, 1978. That decision was rendered prior to the aforementioned judgment of the Supreme Court in G.S. Pai & Company's case [1980] 45 STC 58. The Tribunal itself had taken the view in another case viz., T.A. No. 456 of 1980 dated January 31, 1981 that the question whether the hume pipes sold by the assessee are "sanitar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are 'water supply ………… fittings', it would have to be found as to what is the purpose for which they were meant to be used and since the question has not been approached from this point of view, we think it desirable that the case be sent back to the Appellate Assistant Commissioner..............". 5.. In Indian Hume Pipe Company's case [1977] 39 STC 355 (SC), the question was whether R.C.C. or hume pipes can be regarded as "sanitary fittings". The Supreme Court observed as follows: "In these circumstances, therefore, we have to construe the expression 'sanitary fittings' in the popular sense of the term as it is used in our every day life. Thus construing, it would be manifest that there could be no question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... desh General Sales Tax Act, 1957 and held that the pipes sold by the dealer shall be treated as "sanitary and water fittings" within the meaning of entry 102 of First Schedule of the Andhra Pradesh General Sales Tax Act and thus subjected the turnover to tax at a higher rate of 6 per cent. In reply to the show cause notice issued by the Deputy Commissioner, the respondent submitted that SWG pipes manufactured were of low grade clay having 100M to 150M diameter and two feet length. The assessee contended that they were not meant for use as sanitary fittings, for wash basins, commodes, urinals and lavatories. He contended that these were meant for use for drainage pipes and rain water pipes by agriculturists. He also referred to the booklet p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the mere fact that the exemption was granted on the pipes purchased from the respondent treating the sales as second sales in the hands of the buying dealers, it cannot be concluded that the pipes in question were meant to be used or put to use for the purposes mentioned by the Supreme Court in G.S. Pai Company's case [1980] 45 STC 58. On the other hand, the contention of the respondent-assessee is that they were for use as underground pipes for discharging the drain water, etc. What exactly is the nature of the goods and whether they are suitable for one or the other purpose has not been discussed at all by the revisional authority. As we have already observed, the material gathered by the Deputy Commissioner is not at all sufficient to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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