https://www.taxtmi.com/caselaws?id=153274 Cast-iron pipes not used for sanitary fittings do not fall within entry 56 of Part II of Schedule II to the M.P. General Sales Tax Act, 1958. The interpretive issue was the scope of the entry, which refers to sanitary goods and fittings as well as pipes and pipe fittings. Applying a prior binding construction of the same entry, the Court read the words in context and held that the entry covers pipes associated with sanitary fittings, while pipes outside that functional class fall outside its ambit and are not taxable under that entry. The answer was therefore in favour of the assessee. en-us Fri, 03 Jul 1981 00:00:00 +0530 Sat, 20 Jul 2013 16:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153274 Cast-iron pipes not used for sanitary fittings do not fall within entry 56 of Part II of Schedule II to the M.P. General Sales Tax Act, 1958. The interpretive issue was the scope of the entry, which refers to sanitary goods and fittings as well as pipes and pipe fittings. Applying a prior binding construction of the same entry, the Court read the words in context and held that the entry covers pipes associated with sanitary fittings, while pipes outside that functional class fall outside its ambit and are not taxable under that entry. The answer was therefore in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 03 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153274