https://www.taxtmi.com/caselaws?id=161186 Stoneware glazed pipes were examined for classification as general goods rather than water supply and sanitary fittings under entry 102 of the Andhra Pradesh General Sales Tax Act, 1957, for a period before a separate entry for stoneware pipes was introduced. Classification as sanitary fittings requires material showing that the article is fitted or fixed to a building's floor or walls, or attached to and auxiliary to the building. Without evidence satisfying that test, the pipes remain outside the sanitary-fittings entry and are treated as general goods. en-us Wed, 01 Feb 1995 00:00:00 +0530 Wed, 08 Jan 2014 18:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161186 Stoneware glazed pipes were examined for classification as general goods rather than water supply and sanitary fittings under entry 102 of the Andhra Pradesh General Sales Tax Act, 1957, for a period before a separate entry for stoneware pipes was introduced. Classification as sanitary fittings requires material showing that the article is fitted or fixed to a building's floor or walls, or attached to and auxiliary to the building. Without evidence satisfying that test, the pipes remain outside the sanitary-fittings entry and are treated as general goods. Case-Laws VAT and Sales Tax Wed, 01 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161186