1974 (5) TMI 96

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....ement concrete pipes. These pipes are constructed with cement, sand and stone grits which are reinforced with steel wires and rods. For the assessment years 1963-64 and 1964-65 the Sales Tax Officer brought the turnover of these pipes to tax at the rate of 7 per cent on the ground that they were sanitary fittings. On appeal, the petitioner's claim that these pipes were not sanitary fittings was ac....

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....at pipes manufactured by the petitioner may be basically made of cement, but as they contained substantial portion of metal they were wares made of metal other than brass or aluminium. Aggrieved, the petitioner has come up to this court under article 226 of the Constitution. Relevant portion of the English version of the notification uses the phrase "wares made of any metal or alloy". The Hindi v....

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....f any metal other than brass or aluminium. In Commissioner of Sales Tax v. Messrs. Ram Niwas Puskar Dutt[1971] 28 S.T.C. 736; 1971 U.P.T.C. 413., a Full Bench held that weights and measures could be described as wares made of a metal under the notification dated 21st May, 1963. There the Full Bench was concerned with the question whether weights and measures could be called mill-stores or hardwar....