https://www.taxtmi.com/caselaws?id=149844 The expression "sanitary fittings" in Notification No. ST-905/X dated 31 March 1956 was construed broadly by reading the notification as a whole, with its grouped entries and express exclusions showing that the term was not limited to minor accessories or parts. On that basis, wash-basins, commodes, urinals, cisterns, pipes and similar sanitary goods were treated as falling within the category of sanitary fittings. A distinction drawn in another government publication between "sanitary wares" and "sanitary fittings" was held to be context-specific and not controlling for the U.P. Sales Tax Act notification. en-us Thu, 13 Nov 1969 00:00:00 +0530 Sat, 04 May 2013 12:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149844 The expression "sanitary fittings" in Notification No. ST-905/X dated 31 March 1956 was construed broadly by reading the notification as a whole, with its grouped entries and express exclusions showing that the term was not limited to minor accessories or parts. On that basis, wash-basins, commodes, urinals, cisterns, pipes and similar sanitary goods were treated as falling within the category of sanitary fittings. A distinction drawn in another government publication between "sanitary wares" and "sanitary fittings" was held to be context-specific and not controlling for the U.P. Sales Tax Act notification. Case-Laws VAT and Sales Tax Thu, 13 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149844