https://www.taxtmi.com/caselaws?id=163458 Chromium plated brass fittings such as taps, showers, bibcocks, pillar cocks and stopcocks were classified in their popular and trade parlance as "sanitary fittings" when they were chiefly understood and used in bathrooms, lavatories and toilets. The Court applied the common commercial meaning test, relying on the nature of the goods, predominant use, trade understanding and the petitioner's own brochure, and distinguished authorities concerning pipes, tanks and sinks because those goods were not shown to be sanitary fittings in ordinary parlance. The goods therefore fell under entry 3 of Part S of the Second Schedule to the Karnataka Sales Tax Act, 1957, and not under the brass goods entry. en-us Thu, 05 Feb 2004 00:00:00 +0530 Wed, 02 Apr 2014 18:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163458 Chromium plated brass fittings such as taps, showers, bibcocks, pillar cocks and stopcocks were classified in their popular and trade parlance as "sanitary fittings" when they were chiefly understood and used in bathrooms, lavatories and toilets. The Court applied the common commercial meaning test, relying on the nature of the goods, predominant use, trade understanding and the petitioner's own brochure, and distinguished authorities concerning pipes, tanks and sinks because those goods were not shown to be sanitary fittings in ordinary parlance. The goods therefore fell under entry 3 of Part S of the Second Schedule to the Karnataka Sales Tax Act, 1957, and not under the brass goods entry. Case-Laws VAT and Sales Tax Thu, 05 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163458