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of <h1>Cement pipes' taxability hinges on their use under MP GST Act. Court emphasizes factual analysis.</h1> The High Court of Madhya Pradesh held that cement pipes may not be taxable under entry 56 of Schedule II of the Madhya Pradesh General Sales Tax Act, ... - The High Court of Madhya Pradesh ruled that cement pipes are not necessarily taxable under entry 56 of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958. The Tribunal remanded the case for further inquiry on the use of the pipes. The Court cited previous cases where pipes not used for sanitary fittings were not taxable under the same entry. The question was answered in the negative, stating that taxation depends on the specific facts of each case. No costs were awarded in this reference.
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