1975 (12) TMI 161

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....missions made in the appeal and have examined the case records. The appellants manufacture what they call a Cylinder which is used as a part in hand pumps for drawing water from underneath the ground. This Cylinder is fitted with piston which moves up and down to create the necessary vacuum to draw water from the ground. This part was earlier being assessed as pipe and tubes but they state that it....

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....to the scientific or the technical meaning attached to them They also referred to another judgment of the Supreme Court in the case of Ram Avtar Budhai Prasad v. Asstt. Sales Tax Officer, Akola wherein also the Supreme Court have held that the meaning as understood in common parlance should be attributed and not the meaning in the technical sense. 2. I have seen a sample of the subject goo....