https://www.taxtmi.com/caselaws?id=153080 G.I. pipes were originally assessed at the general rate, and reassessment sought to treat them as "water supply and sanitary fittings" under entry 26A of the First Schedule. The interpretation applied required that expression to be read as a single category, covering G.I. pipes only where the revenue proved they were meant for use in lavatories, urinals or bathrooms. Because there was no material showing the purpose for which the pipes were purchased or used, the foundational basis for reopening the completed assessment was absent. The reopening and revised assessment were therefore unjustified. en-us Mon, 08 Dec 1980 00:00:00 +0530 Wed, 17 Jul 2013 12:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153080 G.I. pipes were originally assessed at the general rate, and reassessment sought to treat them as "water supply and sanitary fittings" under entry 26A of the First Schedule. The interpretation applied required that expression to be read as a single category, covering G.I. pipes only where the revenue proved they were meant for use in lavatories, urinals or bathrooms. Because there was no material showing the purpose for which the pipes were purchased or used, the foundational basis for reopening the completed assessment was absent. The reopening and revised assessment were therefore unjustified. Case-Laws VAT and Sales Tax Mon, 08 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153080