https://www.taxtmi.com/caselaws?id=153541 Classification of cement pipes under the Madhya Pradesh General Sales Tax Act turned on the actual nature and use of the goods. The Court applied earlier Division Bench rulings that entry 56, covering "all types of pipes and pipe fittings," extends to pipes used for sanitary purposes, but not to conduit pipes for electrical wiring. On the Tribunal's factual finding that the cement pipes were used for irrigation and not for sanitary purposes, the goods fell outside entry 56 and within entry 53. en-us Tue, 07 Sep 1982 00:00:00 +0530 Wed, 24 Jul 2013 16:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153541 Classification of cement pipes under the Madhya Pradesh General Sales Tax Act turned on the actual nature and use of the goods. The Court applied earlier Division Bench rulings that entry 56, covering "all types of pipes and pipe fittings," extends to pipes used for sanitary purposes, but not to conduit pipes for electrical wiring. On the Tribunal's factual finding that the cement pipes were used for irrigation and not for sanitary purposes, the goods fell outside entry 56 and within entry 53. Case-Laws VAT and Sales Tax Tue, 07 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153541