https://www.taxtmi.com/caselaws?id=152641 A contextual reading of the sales tax schedule confined Entry 56 to sanitary goods and sanitary pipes and pipe fittings, because the broad phrase "all types of pipes and pipe fittings" took colour from the associated words. Conduit pipes used as casing for electrical wiring were therefore classified as electrical goods under Entry 30, not Entry 56. Mild steel pipes used for furniture or automobile carriers also fell outside Entry 56 and were taxable under the residuary entry. The classification questions were answered in favour of the assessee, and the reference was disposed of accordingly. en-us Thu, 07 Feb 1980 00:00:00 +0530 Mon, 08 Jul 2013 12:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152641 A contextual reading of the sales tax schedule confined Entry 56 to sanitary goods and sanitary pipes and pipe fittings, because the broad phrase "all types of pipes and pipe fittings" took colour from the associated words. Conduit pipes used as casing for electrical wiring were therefore classified as electrical goods under Entry 30, not Entry 56. Mild steel pipes used for furniture or automobile carriers also fell outside Entry 56 and were taxable under the residuary entry. The classification questions were answered in favour of the assessee, and the reference was disposed of accordingly. Case-Laws VAT and Sales Tax Thu, 07 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152641