https://www.taxtmi.com/caselaws?id=45052 Plastic water storage tanks were held to be classifiable as articles made of plastics under Entry 145 of the Kerala General Sales Tax Act, 1963, rather than as water supply and sanitary equipments and fittings under Entry 217. Entry 217 was construed narrowly: the words "water supply" take colour from the associated expression "sanitary fittings" and are confined to items meant for sanitary use in lavatories, urinals or bathrooms. Because the tanks are plastic articles and not sanitary fittings merely by reason of their use in water storage, the Tribunal's classification was set aside. en-us Thu, 21 May 1998 00:00:00 +0530 Sat, 07 Dec 2013 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45052 Plastic water storage tanks were held to be classifiable as articles made of plastics under Entry 145 of the Kerala General Sales Tax Act, 1963, rather than as water supply and sanitary equipments and fittings under Entry 217. Entry 217 was construed narrowly: the words "water supply" take colour from the associated expression "sanitary fittings" and are confined to items meant for sanitary use in lavatories, urinals or bathrooms. Because the tanks are plastic articles and not sanitary fittings merely by reason of their use in water storage, the Tribunal's classification was set aside. Case-Laws VAT and Sales Tax Thu, 21 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45052