9911796707
TMI Blog2004 (2) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... periods 1994-95 and 1996-97, assessing authority originally passed assessment orders dated April 7, 1997 and April 9, 1997 treating the chromium plated brass fittings as articles made of brass falling under entry 8(iii) of Part B of the Second Schedule, subsequently, the assessing authority passed orders dated September 25, 1998 and September 28, 1998 under section 12A of the Act in regard to the said two years reopening the assessments and bringing to tax the said CP fittings at 13 per cent by treating them as sanitary fittings falling under entry 3 of Part S of the Second Schedule. Feeling aggrieved, petitioner filed appeals before the Joint Commissioner of Commercial Taxes (Appeals), Mysore Division, and the appeals were dismissed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hedule used the words sanitary fittings of every description . On the other hand, entry 8(iii) of Part B of the Second Schedule refers to articles made of brass, excluding those specified elsewhere . Therefore, if an article of brass is a sanitary fitting , it would fall under entry 3 of Part S and not under entry 8(iii) of Part B. We will next consider whether CP fittings (taps, showers, bibcocks, pillarcocks and CP stopcocks) can be said to be sanitary fittings. The term sanitary means concerned with and promoting hygiene, good health and the prevention of disease . The term sanitary engineering is defined as the branch of civil engineering concerned with the provision of pure water supply, the disposal of waste and conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these items is bathroom ware. Both in common parlance and trade parlance 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'. To know whether such CP fittings are known as sanitary fittin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erials as are used in lavatories, urinals or bathrooms of private houses or public buildings. Even where a hume pipe is used for carrying the secreted material from the commode to the septic tank that may be treated as sanitary fittings. In the instant case, as there was absolutely no material before the Sales Tax Officer to show that any of the hume pipes manufactured and sold by the respondent were meant for use in lavatories, urinals or bathrooms and, in fact, the material was used entirely the other way, the Sales Tax Officer was not at all justified in holding that they were sanitary fittings. Of course, we must make it clear that if at any time the material produced before the sales tax authorities establishes that in a given case the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sanitary fittings are those which are meant for use in lavatories, urinals and bathrooms. In State of Kerala v. M.T. Aboobacker [2002] 126 STC 108, Kerala High Court held that stainless steel kitchen sinks did not fall under water supply and sanitary equipments and fittings . In these cases, it was held that hume pipes, GI pipes, prestressed and reinforced concrete pipes, plastic water tanks and stainless steel kitchen sinks were not sanitary ware or fittings. Entry 3 of Part S of the Second Schedule to the Karnataka Sales Tax Act, 1957, itself excludes pipes and fittings of stoneware, cement and iron and steel from sanitary fittings. There is also no dispute that plastic water tanks and stainless steel kitchen sinks may not be sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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