https://www.taxtmi.com/caselaws?id=154134 Stoneware pipes and pipe fittings were held to fall within serial 7-B of the Orissa Sales Tax Act only when they are used for sanitary purposes, because the general words "all types of pipes and pipe fittings" must be read in the context of the accompanying reference to sanitary wares and fittings. The Tribunal's broader view that all pipes were covered was not accepted, as it had not made a definite finding on whether the assessee's pipes were in fact used for sanitary purposes. The matter was remitted for a fresh factual determination on that use-based requirement. en-us Mon, 02 Jan 1984 00:00:00 +0530 Wed, 07 Aug 2013 18:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154134 Stoneware pipes and pipe fittings were held to fall within serial 7-B of the Orissa Sales Tax Act only when they are used for sanitary purposes, because the general words "all types of pipes and pipe fittings" must be read in the context of the accompanying reference to sanitary wares and fittings. The Tribunal's broader view that all pipes were covered was not accepted, as it had not made a definite finding on whether the assessee's pipes were in fact used for sanitary purposes. The matter was remitted for a fresh factual determination on that use-based requirement. Case-Laws VAT and Sales Tax Mon, 02 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154134