https://www.taxtmi.com/caselaws?id=150142 Writ jurisdiction was held maintainable despite an alternative statutory appeal because the dispute raised a recurring question of interpretation, the tax burden was substantial and continuing, and the appellate remedy was not shown to be efficacious. On classification, "sanitary fittings" was construed in its popular and commercial sense; only articles ordinarily understood in trade as sanitary fixtures could fall within the entry. Hume pipes were not commonly bought or sold as sanitary fittings and were therefore outside the notification, attracting only the general rate as unclassified goods. The assessment orders levying tax at the higher rate were quashed and relief was granted with costs. en-us Tue, 29 Sep 1970 00:00:00 +0530 Thu, 09 May 2013 13:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150142 Writ jurisdiction was held maintainable despite an alternative statutory appeal because the dispute raised a recurring question of interpretation, the tax burden was substantial and continuing, and the appellate remedy was not shown to be efficacious. On classification, "sanitary fittings" was construed in its popular and commercial sense; only articles ordinarily understood in trade as sanitary fixtures could fall within the entry. Hume pipes were not commonly bought or sold as sanitary fittings and were therefore outside the notification, attracting only the general rate as unclassified goods. The assessment orders levying tax at the higher rate were quashed and relief was granted with costs. Case-Laws VAT and Sales Tax Tue, 29 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150142