https://www.taxtmi.com/caselaws?id=157902 Sanitary ware classification under entry 49 of Schedule C, Part II to the Bombay Sales Tax Act, 1959 was determined by ordinary, trade and commercial understanding rather than a restricted meaning. Stopcock, bibcock, concealed stopcock, sinkcock, anglecock, round shower, wall mixer, inlet connection and pillarcock were held to fall within sanitary ware or fittings thereof because they were goods ordinarily sold by sanitary ware dealers, predominantly used as bathroom ware, and not covered by any exclusion. Their possible use for other purposes did not alter their classification. The items were therefore not taxable under the residuary entry, and the Tribunal's classification was upheld in favour of the Revenue. en-us Wed, 01 Feb 1995 00:00:00 +0530 Fri, 11 Oct 2013 18:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157902 Sanitary ware classification under entry 49 of Schedule C, Part II to the Bombay Sales Tax Act, 1959 was determined by ordinary, trade and commercial understanding rather than a restricted meaning. Stopcock, bibcock, concealed stopcock, sinkcock, anglecock, round shower, wall mixer, inlet connection and pillarcock were held to fall within sanitary ware or fittings thereof because they were goods ordinarily sold by sanitary ware dealers, predominantly used as bathroom ware, and not covered by any exclusion. Their possible use for other purposes did not alter their classification. The items were therefore not taxable under the residuary entry, and the Tribunal's classification was upheld in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 01 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157902