1980 (12) TMI 175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... BALAKRISHNA ERADI, C.J.-The State has preferred this tax revision case against the decision of the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kozhikode (hereinafter called the Tribunal), in T.A. No. 249 of 1976 on its file allowing the second appeal filed by the assessee and vacating the order of revised assessment passed against the assessee by the Sales Tax Officer in purported ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Water supply and sanitary fittings". The assessee filed objections contending that G.I. pipes sold by them did not fall within the scope of the description "water supply and sanitary fittings" contained in entry 26A. The assessing authority overruled this objection and revised the assessment as had been proposed in the notice. The Appellate Assistant Commissioner, before whom the matter was taken ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....water supply and sanitary fittings"-has been explained by the Supreme Court in Deputy Commissioner of Sales Tax v. Pai and Co.[1980] 45 S.T.C. 58 (S.C.)., wherein the Supreme Court had occasion to consider, inter alia, the question whether G.I. pipes sold by the assessee in that case fell within the description of "water supply and sanitary fittings". The Supreme Court held that the words "water s....