https://www.taxtmi.com/caselaws?id=161033 A stainless steel kitchen sink is classified by its common parlance meaning rather than by material alone. The Kerala General Sales Tax Act entries were construed on the scope of the competing descriptions: entry 125 covered stainless steel products, while entry 149 covered water supply and sanitary equipment and fittings. Because "water supply and sanitary fittings" was treated as a composite expression, sanitary fittings were confined to articles used in lavatories, urinals or bathrooms. A kitchen sink used mainly for washing vessels did not fall within that description, so it was held to be classifiable under entry 125 as a stainless steel product. en-us Wed, 19 Dec 2001 00:00:00 +0530 Mon, 30 Dec 2013 14:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161033 A stainless steel kitchen sink is classified by its common parlance meaning rather than by material alone. The Kerala General Sales Tax Act entries were construed on the scope of the competing descriptions: entry 125 covered stainless steel products, while entry 149 covered water supply and sanitary equipment and fittings. Because "water supply and sanitary fittings" was treated as a composite expression, sanitary fittings were confined to articles used in lavatories, urinals or bathrooms. A kitchen sink used mainly for washing vessels did not fall within that description, so it was held to be classifiable under entry 125 as a stainless steel product. Case-Laws VAT and Sales Tax Wed, 19 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161033