https://www.taxtmi.com/caselaws?id=150558 Concrete pipes were held not to fall within the expression "water supply and sanitary fittings" under the Kerala Sales Tax Act because that entry had to be understood in its popular and commercial sense. The court noted that the pipes, though capable of use for water supply, drainage and sewage, were also used for other purposes and were not commonly traded as fittings of that kind. As the trade in such pipes was distinct from the trade in water supply and sanitary fittings, they were taxable only as unclassified goods at the general rate. en-us Mon, 06 Aug 1973 00:00:00 +0530 Sat, 18 May 2013 16:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150558 Concrete pipes were held not to fall within the expression "water supply and sanitary fittings" under the Kerala Sales Tax Act because that entry had to be understood in its popular and commercial sense. The court noted that the pipes, though capable of use for water supply, drainage and sewage, were also used for other purposes and were not commonly traded as fittings of that kind. As the trade in such pipes was distinct from the trade in water supply and sanitary fittings, they were taxable only as unclassified goods at the general rate. Case-Laws VAT and Sales Tax Mon, 06 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150558