https://www.taxtmi.com/caselaws?id=155537 Rubber hose pipes were treated as falling outside Entry No. 63 of the 29 May 1967 notification because that entry covered sanitary goods, fittings, pipes and pipe fittings used for fitting and fixing. Applying earlier Division Bench reasoning, the court accepted that rubber hose pipes are not goods used for fitting and fixing and therefore do not answer the specific entry. They were classified under the residuary entry, and the dealer's assessment classification was sustained while the departmental revision failed. en-us Mon, 02 Feb 1987 00:00:00 +0530 Thu, 05 Sep 2013 13:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155537 Rubber hose pipes were treated as falling outside Entry No. 63 of the 29 May 1967 notification because that entry covered sanitary goods, fittings, pipes and pipe fittings used for fitting and fixing. Applying earlier Division Bench reasoning, the court accepted that rubber hose pipes are not goods used for fitting and fixing and therefore do not answer the specific entry. They were classified under the residuary entry, and the dealer's assessment classification was sustained while the departmental revision failed. Case-Laws VAT and Sales Tax Mon, 02 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155537