https://www.taxtmi.com/caselaws?id=156220 PVC water pipes conforming to IS 4985 were held not to fall within entry 136 of the Tamil Nadu General Sales Tax Act as "P.V.C. conduit pipes and fittings". The court applied the common or commercial parlance test for construing a taxing entry, noting that the goods differed in chemical composition, dimensions, manufacture, end use, price, and trade description, and that water pipes are meant for potable water while conduit pipes are used for electrical installations. The later amendment expanding the entry to cover all varieties of PVC pipes, tubes and fittings also showed that the earlier wording was narrower. The assessment under that entry was therefore unsustainable. en-us Fri, 18 Sep 1998 00:00:00 +0530 Mon, 16 Sep 2013 16:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156220 PVC water pipes conforming to IS 4985 were held not to fall within entry 136 of the Tamil Nadu General Sales Tax Act as "P.V.C. conduit pipes and fittings". The court applied the common or commercial parlance test for construing a taxing entry, noting that the goods differed in chemical composition, dimensions, manufacture, end use, price, and trade description, and that water pipes are meant for potable water while conduit pipes are used for electrical installations. The later amendment expanding the entry to cover all varieties of PVC pipes, tubes and fittings also showed that the earlier wording was narrower. The assessment under that entry was therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 18 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156220