TaxTMI 
TaxTMI 
1977 (3) TMI 116
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....sp; FAZAL ALI, J.-This appeal by certificate raises a short question of law as to whether or not hume pipes which are the subject-matter of the present case amount to "sanitary fittings" as contemplated by a notification issued by the Government under the U.P. Sales Tax Act. The respondent is a dealer engaged in the manufacture and supply of hume pipes. The pipes manufactured by the respondent are reinforced with cement concrete pipes and the respondent also manufactures high quality and high pressure pipes like prestressed concrete pipes for water supply, R. C. C. pressure pipes, penstock pipes used in hydro-electric projects, etc. The respondent was a supplier of pipes to various Governmental departments both Central and Stat....
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.... opinion, the facts of this appeal lie within a very narrow compass. The only point which arises for consideration is whether or not the hume pipes manufactured by the respondent could be said to be "sanitary fittings". The notification dated September 1, 1966, amended the existing entry as "sanitary goods and fittings" but in these assessment years we are concerned with the entry as it stood unamended. The Sales Tax Officer does not appear to have applied his mind at all to the reasons as to how and why hume pipes could be treated as sanitary fittings. Apart from his ipsi dixit that hume pipes amounted to sanitary fittings, he based his order on no other material. The respondent had filed an application before the Sales Tax Officer wherein....
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....e hume pipes are never recognised as sanitary-wares or sanitary fittings.] As against this, the State produced no materials to controvert these facts, which could not be brushed aside. At page 40 there is a certificate by the Executive Special Engineer, Bombay Municipal Corporation, and Executive Director, Central Public Health Engineering. Research Institute, Nagpur, in which he has clearly observed that sanitary-wares and sanitary fittings are applicable to fittings used in the household for W. Cs., washbasins, traps, sinks, etc., and, therefore, hume and R.C.C. pipes cannot be recognised as sanitary-wares or sanitary fittings. As against this, the State produced no material to controvert these facts. It is well-settled that when we....
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....rally laid underground and are extremely heavy, for the purpose of use in lavatories, urinals or bath-rooms, etc. By "sanitary fittings" we only understand such pipes or materials as are used in lavatories, urinals or bath-rooms of private houses or public buildings. Even where a hume pipe is used for carrying the secreted material from the commode to the septic tank that may be treated as sanitary fittings. In the instant case, as there was absolutely no material before the Sales Tax Officer to show that any of the hume pipes manufactured and sold by the respondent were meant for use in lavatories, urinals or bath-rooms and, in fact, the material was used entirely the other way, the Sales Tax Officer was not at all justified in holding tha....