Popular trade meaning controls tax classification of hume pipes; writ jurisdiction remained open despite an alternative appeal.

Writ jurisdiction was held maintainable despite an alternative statutory appeal because the dispute raised a recurring question of interpretation, the tax burden was substantial and continuing, and the appellate remedy was not shown to be efficacious. On classification, "sanitary fittings" was construed in its popular and commercial sense; only articles ordinarily understood in trade as sanitary fixtures could fall within the entry. Hume pipes were not commonly bought or sold as sanitary fittings and were therefore outside the notification, attracting only the general rate as unclassified goods. The assessment orders levying tax at the higher rate were quashed and relief was granted with costs.

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Issues: (i) Whether the writ petition was maintainable despite the availability of an alternative statutory remedy of appeal. (ii) Whether hume pipes manufactured and supplied by the petitioner fell within the entry "sanitary fittings" in the notification issued under section 3-A of the U.P. Sales Tax Act and were liable to tax at 7 per cent.

Issue (i): Whether the writ petition was maintainable despite the availability of an alternative statutory remedy of appeal.

Analysis: The availability of an alternative remedy does not bar writ jurisdiction where special circumstances exist. The dispute raised a recurring question of interpretation, the petitioner was facing a substantial and continuing tax burden, and the appellate remedy was not shown to be efficacious in the circumstances.

Conclusion: The writ petition was maintainable and could be entertained under article 226 of the Constitution of India.

Issue (ii): Whether hume pipes manufactured and supplied by the petitioner fell within the entry "sanitary fittings" in the notification issued under section 3-A of the U.P. Sales Tax Act and were liable to tax at 7 per cent.

Analysis: The term "sanitary fittings" was not defined in the statute or rules and had to be construed in its popular and commercial sense. Articles ordinarily understood as sanitary fittings, such as fixtures used in bathrooms and lavatories, alone could fall within the entry. Hume pipes, though capable of some sanitary use, were not commonly purchased, sold, or understood in trade as sanitary fittings. The assessing authority also disregarded the prior departmental decision without any fresh material and failed to consider the material placed on record.

Conclusion: Hume pipes were not sanitary fittings within the notification and were not taxable at 7 per cent under section 3-A; they were unclassified goods taxable at the general rate under section 3.

Final Conclusion: The assessment orders levying 7 per cent tax on the turnover of the petitioner's pipes were quashed, and the petitioner obtained relief with costs.

Ratio Decidendi: In sales tax classification, an entry not specially defined must be construed according to its popular and commercial meaning, and goods are taxable under that entry only if they are ordinarily understood in trade as falling within it.

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