9911796707
TMI Blog1998 (5) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... xtracted below : "217. Water supply and sanitary equipments and fittings." 3.The contention of the revision-petitioner before us is that the Sales Tax Appellate Tribunal was wrong in holding that plastic water tanks fall under Entry 217. It is contended that plastic tanks being articles of plastic, fall under 145. 4.The Appellate Tribunal found as follows : "4. These plastic containers are traded in the market as water tanks. It is made up of plastic. A water tank can be made by different materials. Therefore if we apply the commercial parlance test or even the predominant functional test, it is found that the plastic tanks sold by the appellants are plastic water tanks. Water tanks are necessarily related to water supply system. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reted Entry 26A of the First Schedule to the Kerala General Sales Tax Act, 1963, corresponding to Entry 217. The question before the Supreme Court was whether G.I. pipes sold by the assessee would fall under the corresponding Entry 26A. In that context, the Supreme Court observed as under : "`Sanitary fittings', according to the popular sense of the term, mean such pipes or materials as are used in lavatories, urinals or bath-rooms of private houses or public buildings. The G.I. pipes sold by the assessee would, therefore, fall within the description of `sanitary fittings' only if it can be shown and the burden of so doing would be on the revenue, that they were meant for use in lavatories, urinals or bath-rooms.......... If the G.I. pipes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or bathrooms, that will partake the character of sanitary fittings. 8.For the above reasons, we are of the view that water storage tanks made of plastic, being the articles of plastic, fall under Entry 145 and not under 217. The reasoning given by the Appellate Tribunal that any item relating to water supply system will necessarily be in the nature of sanitary fittings, is fallacious otherwise also. Entry 145 includes plastic pipes as well, which are ordinarily used for water supply system. If the reasoning of the Appellate Tribunal is taken to be correct, then the Legislature would not have included "plastic pipes" in Entry 145. Inclusion of plastic pipes under Entry 145 clearly indicates that all items relating to water supply system are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
