Sanitary use limits tariff entry coverage for stoneware pipes; classification depends on actual use, not all pipes generally.

Stoneware pipes and pipe fittings were held to fall within serial 7-B of the Orissa Sales Tax Act only when they are used for sanitary purposes, because the general words "all types of pipes and pipe fittings" must be read in the context of the accompanying reference to sanitary wares and fittings. The Tribunal's broader view that all pipes were covered was not accepted, as it had not made a definite finding on whether the assessee's pipes were in fact used for sanitary purposes. The matter was remitted for a fresh factual determination on that use-based requirement.

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Issues: Whether stoneware pipes and fittings fall within serial 7-B of the Schedule to the Orissa Sales Tax Act, 1947 only when they are used for sanitary purposes.

Analysis: The words "all types of pipes and pipe fittings" were read in the setting of the accompanying expression "all types of sanitary wares and fittings". On that construction, the wider words could not be treated as covering every variety of pipes irrespective of user. The Tribunal had proceeded on the footing that all types of pipes and pipe fittings were covered by the entry, but had not recorded a definite finding on the factual question whether the assessee's stoneware pipes were in fact used for sanitary purposes.

Conclusion: The entry in serial 7-B is attracted only if the stoneware pipes manufactured by the assessee are used for sanitary purposes. The matter was sent back for a fresh finding on that factual issue.

Ratio Decidendi: A general expression in a tariff or schedule entry must take colour from the associated words in the entry, and coverage depends on the factual use where the entry is so qualified.

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