Water-meters are not water supply fittings; they are treated as machinery or general goods for lower tax classification.

Water-meters were held not to be water supply fittings under item 102 of the First Schedule to the A.P. General Sales Tax Act because such fittings are articles used for supplying water itself, whereas a water-meter only measures or records consumption. The court treated the meter as having the character of machinery since it operates through the movement of water, and noted that even if classified as general goods it would still fall outside item 102. The practical result was classification at the lower 4 per cent rate, and the revenue's revision failed.

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Issues: Whether water-meters fall within item 102 as water supply fittings or within item 83 as machinery under the First Schedule to the A.P. General Sales Tax Act.

Analysis: Water supply fittings are fittings or things used for water supply itself, and not every article connected with water supply can be so classified. A water-meter does not supply water; it only measures or records consumption. It is therefore not a water supply fitting under item 102. By contrast, it operates through the movement of water and has the character of machinery. Even if treated as general goods, it would still fall outside item 102 and attract tax at the applicable lower rate.

Conclusion: Water-meters are not water supply fittings under item 102 and are taxable only at 4 per cent as machinery or general goods. The revision by the revenue fails.

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