Plastic water storage tanks classified as plastic articles, not sanitary fittings, under the Kerala sales tax tariff.

Plastic water storage tanks were held to be classifiable as articles made of plastics under Entry 145 of the Kerala General Sales Tax Act, 1963, rather than as water supply and sanitary equipments and fittings under Entry 217. Entry 217 was construed narrowly: the words "water supply" take colour from the associated expression "sanitary fittings" and are confined to items meant for sanitary use in lavatories, urinals or bathrooms. Because the tanks are plastic articles and not sanitary fittings merely by reason of their use in water storage, the Tribunal's classification was set aside.

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Issues: Whether plastic water storage tanks are classifiable under Entry 145 of the First Schedule to the Kerala General Sales Tax Act, 1963 as articles made of plastics, or under Entry 217 as water supply and sanitary equipments and fittings.

Analysis: The plastic tanks were found to be articles made of plastic and therefore answered the description in Entry 145. Entry 217 could not be read broadly to cover every item connected with water supply, because the words "water supply" derive their colour from the associated expression "sanitary fittings". On that construction, the entry is confined to items meant for sanitary use in lavatories, urinals or bathrooms, and not to all water storage tanks. The presence of plastic pipes in Entry 145 also supported the view that articles used in water supply systems are not automatically excluded from Entry 145.

Conclusion: Plastic water storage tanks fall under Entry 145 and not under Entry 217.

Final Conclusion: The revisions were allowed and the classification adopted by the Tribunal was set aside.

Ratio Decidendi: A plastic article used for water storage does not become a sanitary fitting merely because it may be connected with water supply; classification must follow the specific entry and the associated words in the tariff entry must be read in context.

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