Popular and commercial meaning test excluded concrete pipes from water supply and sanitary fittings entry under sales tax law.

Concrete pipes were held not to fall within the expression "water supply and sanitary fittings" under the Kerala Sales Tax Act because that entry had to be understood in its popular and commercial sense. The court noted that the pipes, though capable of use for water supply, drainage and sewage, were also used for other purposes and were not commonly traded as fittings of that kind. As the trade in such pipes was distinct from the trade in water supply and sanitary fittings, they were taxable only as unclassified goods at the general rate.

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Issues: Whether concrete pipes manufactured and sold by the assessee fell within item 35 of the First Schedule to the Kerala Sales Tax Act as "water supply and sanitary fittings", or were liable to be taxed only as unclassified goods.

Analysis: The expression "water supply and sanitary fittings" was not defined in the Act and had therefore to be construed in its popular and commercial sense. Goods falling within that entry had to be those ordinarily understood in trade as fittings used for water supply and sanitary purposes. Concrete pipes of the dimensions in question, though capable of being used for water supply, drainage and sewage, were also put to several other uses and were not commonly regarded in the commercial world as water supply and sanitary fittings. The trade dealing in such pipes was distinct from the trade dealing in fittings of that kind.

Conclusion: The concrete pipes did not fall under item 35 of the First Schedule and were taxable only as unclassified goods at the general rate under section 5. The revision petition was therefore unsustainable and was dismissed with costs.

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