https://www.taxtmi.com/caselaws?id=156281 The expression "water supply and sanitary fittings" was construed as a composite description, with "fittings" referring to articles fitted to, attached to, or auxiliary to a building. On that construction, reinforced cement concrete pipes and asbestos cement pressure pipes used to carry water in rural supply schemes did not become water fittings merely because they served a water supply project. Pipes qualify for entry 102 only when actually used as fittings in relation to a building; otherwise they remain taxable as general goods under section 5(1). en-us Mon, 17 Sep 1990 00:00:00 +0530 Tue, 17 Sep 2013 14:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156281 The expression "water supply and sanitary fittings" was construed as a composite description, with "fittings" referring to articles fitted to, attached to, or auxiliary to a building. On that construction, reinforced cement concrete pipes and asbestos cement pressure pipes used to carry water in rural supply schemes did not become water fittings merely because they served a water supply project. Pipes qualify for entry 102 only when actually used as fittings in relation to a building; otherwise they remain taxable as general goods under section 5(1). Case-Laws VAT and Sales Tax Mon, 17 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156281