Classification of stoneware glazed pipes turns on whether they are fitted to a building as sanitary fittings.

Stoneware glazed pipes were considered for classification under entry 102 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The relevant test for "sanitary fittings" was whether the article was fitted or fixed to the floor or walls of a building, or otherwise attached to or auxiliary to the building as part of it. On the material described, that factual basis was not established, and the revisional authority had not applied the correct test. The Tribunal's classification of the goods as general goods was therefore left undisturbed.

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Issues: Whether stoneware glazed pipes were classifiable as "general goods" or as "water supply and sanitary fittings" under entry 102 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957.

Analysis: The dispute concerned the proper classification of stoneware glazed pipes for the assessment year 1982-83, prior to the insertion of entry 102A for stoneware pipes. The relevant test for "sanitary fittings" required the article to be fitted or fixed to the floor or walls of a building, or to be attached or auxiliary to the building as part of it. The record did not show that the revisional authority had applied that test, and the material also did not establish that the goods answered that description. In the absence of such material, interference with the Tribunal's view was not warranted.

Conclusion: Stoneware glazed pipes were not held to fall within entry 102 and were treated as "general goods"; the Revenue's revision failed.

Final Conclusion: The classification adopted by the Tribunal was left undisturbed, and the Revenue's challenge was rejected.

Ratio Decidendi: An article can be treated as "sanitary fittings" only if it is shown to be fitted or fixed to a building, or otherwise attached to it as part or auxiliary to the building; in the absence of such material, it cannot be brought within that entry.

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