1984 (1) TMI 281

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....called the "Act"), at the instance of the assessee. The following questions of law have been referred to this Court for opinion: "(i) Whether on the facts and in the circumstances of the case the learned Member, Additional Sales Tax Tribunal, was justified in holding that stoneware pipes and fittings, which were admittedly not stanitary fittings, are covered under serial 7-B of the Schedule of ....

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....originally treated these items as unclassified goods and assessed tax at the rate of 5 per cent in a proceeding under section 12(4) of the Act for the years 1972-73 and 1973-74. Subsequently, on receipt of audit report, a proceeding under section 12(8) of the Act was initiated and tax at the rate of 7 per cent for 1972-73 and 8 per cent from 1st July, 1973, till 31st March, 1974, was assessed. Pen....

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....er 7-B and they are to be taxed accordingly. According to him, "all types of pipes and pipe fittings" will mean those pipes and pipe fittings which are used for sanitary purpose. The words "all types of pipes and pipe fittings" in entry No. 7-B are undoubtedly capable of a wide meaning so as to cover all types of pipes, irrespective of the question of the use for which they are designed. It must, ....

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....oncerned entry were identical to those used in entry 7-13. It was held that the words "all types of pipes and pipe fittings" must be construed as embracing pipes used for sanitary purposes.   4.. On a perusal of the order passed by the Tribunal in Second Appeals Nos. 498-499 of 1977-78, we find that the Tribunal has proceeded on the footing that all types of pipes and pipe fittings are cov....