Sanitary ware classification turns on trade and commercial understanding; bathroom fittings with other possible uses remain covered under the entry.

Sanitary ware classification under entry 49 of Schedule C, Part II to the Bombay Sales Tax Act, 1959 was determined by ordinary, trade and commercial understanding rather than a restricted meaning. Stopcock, bibcock, concealed stopcock, sinkcock, anglecock, round shower, wall mixer, inlet connection and pillarcock were held to fall within sanitary ware or fittings thereof because they were goods ordinarily sold by sanitary ware dealers, predominantly used as bathroom ware, and not covered by any exclusion. Their possible use for other purposes did not alter their classification. The items were therefore not taxable under the residuary entry, and the Tribunal's classification was upheld in favour of the Revenue.

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Issues: Whether stopcock, bibcock, concealed stopcock, sinkcock, anglecock, round shower, wall mixer, inlet connection and pillarcock were classifiable as sanitary ware or fittings thereof under entry 49 of Schedule C, Part II to the Bombay Sales Tax Act, 1959.

Analysis: Entry 49 covered sanitary ware of all kinds and fittings thereof, subject only to the stated exclusions. The disputed items did not fall within any exclusion. Their classification had to be determined on the basis of the meaning of sanitary ware in common, trade and commercial parlance. The expression was not to be given the restricted meaning suggested by the assessee. The ordinary and dictionary meaning of sanitary ware was broad enough to include plumbing and toilet articles, and the items in question were goods ordinarily sold by dealers in sanitary ware and predominantly used as bathroom ware. Their possible use for other purposes did not prevent their classification as sanitary ware.

Conclusion: The disputed items were sanitary ware and fittings thereof falling under entry 49 of Schedule C, Part II, and were not taxable under the residuary entry.

Final Conclusion: The reference was answered in favour of the Revenue and the classification adopted by the Tribunal was upheld.

Ratio Decidendi: Goods are to be classified for sales tax purposes according to their ordinary, trade and commercial understanding, and articles ordinarily known and sold as sanitary ware do not cease to be so merely because they may have some other possible uses.

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