https://www.taxtmi.com/caselaws?id=153168 Cement pipes fall within entry 56 of Part II of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958 only when their actual use or character brings them within sanitary goods or sanitary fittings; mere description as pipes is not enough. Taxability therefore depends on the facts of each case and on whether the pipes sold were shown to be used as sanitary fittings. On that reasoning, cement pipes are not automatically taxable under the entry, and the assessee was favoured. en-us Fri, 02 Jul 1982 00:00:00 +0530 Thu, 18 Jul 2013 18:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153168 Cement pipes fall within entry 56 of Part II of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958 only when their actual use or character brings them within sanitary goods or sanitary fittings; mere description as pipes is not enough. Taxability therefore depends on the facts of each case and on whether the pipes sold were shown to be used as sanitary fittings. On that reasoning, cement pipes are not automatically taxable under the entry, and the assessee was favoured. Case-Laws VAT and Sales Tax Fri, 02 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153168