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TMI Blog1969 (11) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... see was assessed to tax under the U.P. Sales Tax Act on the turnover of those goods. The sanitary goods included cisterns, pipes, wash-basins etc. The Sales Tax Officer treated the commodities included in the turnover as "sanitary fittings" within the meaning of that expression in entry No. 36 in the list appended to Notification No. ST-905/X dated 31st March, 1956, and accordingly applied the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under Notification No. ST-905/X dated 31st March, 1956? " It is contended for the assessee that there is a distinction between sanitary fittings and sanitary wares, that sanitary wares consist of major items such as wash-basins, commodes and urinals while sanitary fittings are such parts and accessories as are necessary for securing a proper use of sanitary wares. We have been referred to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and tricycles and parts thereof, entry No. 11 which speaks of electrical goods, entry No. 24 which refers to motor vehicles etc., chassis of motor vehicles, component parts of motor vehicles and accessories of motor vehicles, entry No. 31 which refers to photographic, cinematographic and other cameras, projectors and their accessories and entry No. 33 which refers to refrigerators and air-condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uirements" and fittings are nothing but sanitary appliances and accessories which are fixed to the floor or walls of a building. Viewed in this comprehensive sense, therefore, we have no hesitation in holding that wash-basins, commodes and urinals would fall within the entry "sanitary fittings" mentioned in notification No. ST-905/X dated 31st March, 1956. As regards the distinction drawn between ..... X X X X Extracts X X X X X X X X Extracts X X X X
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