https://www.taxtmi.com/caselaws?id=161129 Stoneware glazed pipes are classified as "sanitary and water fittings" only if their intended or actual use shows they were meant for sanitary applications such as lavatories, urinals, wash basins, sinks or bathrooms. Pipes laid underground for drainage or rain-water disposal do not fall within that description merely by their physical character. The Revenue bears the burden of proving the relevant sanitary use, and evidence limited to how purchasers were treated in their own assessments is insufficient for that purpose. On that basis, the higher tax rate under entry 102 could not be sustained. en-us Wed, 13 Dec 1995 00:00:00 +0530 Tue, 07 Jan 2014 15:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161129 Stoneware glazed pipes are classified as "sanitary and water fittings" only if their intended or actual use shows they were meant for sanitary applications such as lavatories, urinals, wash basins, sinks or bathrooms. Pipes laid underground for drainage or rain-water disposal do not fall within that description merely by their physical character. The Revenue bears the burden of proving the relevant sanitary use, and evidence limited to how purchasers were treated in their own assessments is insufficient for that purpose. On that basis, the higher tax rate under entry 102 could not be sustained. Case-Laws VAT and Sales Tax Wed, 13 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161129