https://www.taxtmi.com/caselaws?id=161186 Stoneware glazed pipes were considered for classification under entry 102 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The relevant test for "sanitary fittings" was whether the article was fitted or fixed to the floor or walls of a building, or otherwise attached to or auxiliary to the building as part of it. On the material described, that factual basis was not established, and the revisional authority had not applied the correct test. The Tribunal's classification of the goods as general goods was therefore left undisturbed. 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 considered for classification under entry 102 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The relevant test for "sanitary fittings" was whether the article was fitted or fixed to the floor or walls of a building, or otherwise attached to or auxiliary to the building as part of it. On the material described, that factual basis was not established, and the revisional authority had not applied the correct test. The Tribunal's classification of the goods as general goods was therefore left undisturbed. Case-Laws VAT and Sales Tax Wed, 01 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161186