https://www.taxtmi.com/caselaws?id=155842 Aluminium pipes sold with sprinklers were held not to fall within entry No. 41 of the 8 March 1969 notification, because the phrase "all types of pipes and pipe fittings" was read in context as limited to pipes and fittings used for sanitary purposes. As the pipes were not shown to be used for sanitary purposes, they were excluded from that entry and classified under the residuary entry. The result was classification at 7 per cent rather than 10 per cent, in favour of the assessee. en-us Fri, 08 Jul 1988 00:00:00 +0530 Mon, 09 Sep 2013 14:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155842 Aluminium pipes sold with sprinklers were held not to fall within entry No. 41 of the 8 March 1969 notification, because the phrase "all types of pipes and pipe fittings" was read in context as limited to pipes and fittings used for sanitary purposes. As the pipes were not shown to be used for sanitary purposes, they were excluded from that entry and classified under the residuary entry. The result was classification at 7 per cent rather than 10 per cent, in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 08 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155842