2001 (12) TMI 853

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....t Schedule to the Kerala General Sales Tax Act, 1963 (hereinafter referred to as "the Act") and according to the department, it would fall under entry 125 of the Act. If it falls under entry 125 of the Act, tax will be levied at 12.5 per cent while if it falls under entry 149 of the Act, the tax will be levied at 10 per cent. The assessing authority completed the assessment treating the stainless steel kitchen sink as an item falling under entry 125. Copy of the assessment order is produced as annexure A. The first appellate authority confirmed the order. The matter was taken before the Tribunal. The Tribunal took the view that the above item would fall only under entry 149. In coming to the conclusion, the Tribunal placed reliance on a cla....

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....of the words "sanitary fittings". Sanitary fittings are those which are meant for use in lavatories, urinals or bath-rooms. Water storage tanks made of plastic as the common experience shows are not used only in lavatories, urinals and bathrooms. They are used even to store potable water and other purposes and therefore it cannot be said that water storage tank made of plastic are sanitary fittings within the meaning of entry 217. The word "sanitary" means the conditions that affect health especially with regard to dirt and infection, free from or designed to obviate influences deleterious to health. The word "sink" is a basin or box of porcelain, etc., with outflow pipe, especially with water supply in kitchen, etc., for washing up. Accord....