1995 (2) TMI 384

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....of entry 49 in Schedule C, Part II to the Bombay Sales Tax Act, 1959?" The disputed items referred to in this question are: A. Stopcock, bibcock, concealed stopcock, sinkcock and anglecock. B. Round shower, wall mixer and inlet connection. C. Pillarcock. 2.. The assessee, who is a dealer, inter alia, in the items mentioned above, made an application on July 24, 1981, to the Commissioner of Sales Tax under section 52(1)(c) of the Bombay Sales Tax Act, 1959 ("the Act"), seeking determination of the rate of tax applicable to sales of the above items as well as tumbler, tooth-brush holder, towel rod, waste coupling, etc. The contention of the assessee before the Commissioner was that the aforesaid goods were not covered by any entry....

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....ct. Hence this reference.   3. Entry No. 49 of Schedule C, Part II to the Act (as in force from July 1, 1981) reads as follows: Serial No. Description of goods Rate of sales tax Rate of purchase tax 49 Sanitary ware of all kinds (excluding cement pipies, hume pipes and glazed earthenware pipes specified in entry 23 of this Part) and fittings thereof. Twelve paise in the rupee Twelve paise in the rupee It is obvious from the above entry that it is wide enough to cover sanitary ware of "all kinds" and fittings thereof, the only exclusion being (i) cement pipes, (ii) hume pipes and (iii) glazed earthenware pipes specified in entry No. 23 of Part II of Schedule C. Apparently, the items in question do not fall ....