TMI Blog1978 (2) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 56 of Schedule I of the General Sales Tax Act, 1963, as "bullion and specie" at 1 per cent. The State would contend that this is not assessable at this smaller rate under this specific entry, but should be assessed to multi-point tax under section 5 of the Act. Similarly, in regard to G.I. pipes, the Tribunal took the view that they were not liable to be assessed under entry 26A of Schedule I of the General Sales Tax Act as "water supply and sanitary fittings" at 7 per cent as the State would contend, but were liable to be assessed only at the lesser rate under the general scheme of taxation at multi-point under section 5 of the Act. In regard to both the items the assessment was at rates favourable to the assessee and against the higher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.. On the other point, in regard to the concept of the term "water supply and sanitary fittings", a fair amount of argument was advanced before us by either counsel. Decisions have expounded the meaning of the term "sanitary fittings". We wish to refer to a Division Bench ruling of this Court in Deputy Commissioner of Agricultural Income-tax and Sales Tax, Quilon v. Kerala Premo Pipe Factory Ltd [1974] 33 S.T.C. 305. The Division Bench accepted the principle that while interpreting items in statutes like the Sales Tax Acts, resort should be had not to the scientific or the technical meaning but to their popular meaning or the meaning attached to them by those dealing in them. In other words, the terms should be understood in their commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pipe Company Ltd. v. State of Uttar Pradesh[1972] 29 S.T.C. 487 at 493. which was confirmed by the Supreme Court in State of U.P. v. Indian Hume Pipe Co. Ltd.[1977] 39 S.T.C. 355 (S.C.). In that case, the Allahabad High Court noticed that the term "sanitary fittings" had not been defined in the Act or the Rules and had to be understood in the popular and Commercial sense. It noticed the decision of the Supreme Court in Commissioner of Sales Tax, Madhya Pradesh, Indore v. Jaswant Singh Charan Singh[1967] 19 S.T.C. 469 (S.C.)., that the popular meaning of the term or the meaning attached by those dealing in the article had to be assigned to the term. The Allahabad High Court pointed out that in common parlance the term "sanitary fittings" is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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