TaxTMI 
TaxTMI 
1995 (2) TMI 432
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....learned Government Pleader in this tax revision case, filed by the Revenue, is whether stoneware glazed pipes are "general goods" or do they fall within the meaning of "water supply and sanitary fittings" in entry 102 of First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 (which will hereinafter be referred to as "the Act"). The turnover, which is subject-matter of controversy, relate....
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....2 of the First Schedule by his order dated March 10, 1986. That order was appealed against by the assessee before the Sales Tax Appellate Tribunal. The Tribunal followed its own decision dated June 29, 1978 in T.A. Nos. 798 of 1977 and 63 and 66 of 1978 in the case of Padmanayaka Industries v. State of Andhra Pradesh and held that the said goods fall under "general goods" and allowed the appeal on....
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....fittings" in the entry was intended to refer to articles or things which were fitted or fixed to the floor or walls of a building and they may in a given case include even articles or materials fitted or fixed outside provided they could be considered as attached or auxiliary to the building or part of it, such as a pipe carrying faecal matter from the commode to the septic tank but they could not....