TMI Blog1980 (3) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... thes, rotaries, electrical motors, etc. While making the assessment to sales tax under the Kerala General Sales Tax Act against the assessee for the year 1974-75 the Sales Tax Officer included in the taxable turnover an amount of Rs. 900.27 separately shown in some of the sale bills as "postages collected". He also treated the turnover relating to the sale of polythene pipes as falling within the scope of entry 26A of the First Schedule to the Act-water supply and sanitary fittings-and applied the rate of 7 per cent while charging the said portion of the turnover to tax rejecting the contention of the assessee that the polythene pipes sold by it were liable to be taxed only at the general rate of 4 per cent. While effecting sales of wet g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals were filed before the Tribunal both by the assessee as well as by the department. In T.A. No. 920 of 1977 filed by the assessee, the assessee reiterated its contentions that polythene pipes could not be regarded as falling within the scope of entry 26A, namely, water supply and sanitary fittings-that was how the entry stood at the relevant time-so as to attract charge of tax at the higher rate of 7 per cent and that likewise pumpsets, wet grinders, lathes and other machineries sold by it to customers were not "electrical goods" falling within the scope of entry 26 of the First Schedule. In the appeal-T.A. No. 16 of 1978-filed by the department, the contention taken was that the Deputy Commissioner had erred in excluding "postal cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ude- (i) such produce as has been subjected to any physical, chemical or other process for being made fit for consumption, save mere cleaning, grading, sorting, drying or dehusking; (ii) tea, coffee, rubber, cardamom or timber. Explanation (2).-Subject to such conditions and restrictions, if any, as may be prescribed in this behalf,- (i) the amount for which goods are sold shall include any sums charged for anything done by the dealer in respect of the goods sold at the time of, or before, the delivery thereof; (ii) any cash or other discount on the price allowed in respect of any sale and any amount refunded in respect of articles returned by customers shall not be included in the turnover; and (iii) where for accommodating a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... occasion to consider whether value-payable-post charges incurred by the assessee in that case who was dealing in medicines for despatching the medicines by post were liable to be included in the taxable turnover. Rejecting the contention put forward on the side of the State that the postal charges formed part of the sale price, the Division Bench held that the disputed amounts represented freight that had been separately specified and charged for in the bills and that hence they did not form part of the sale price of the goods in question. In the case before us the only difference is that the disputed amounts of postal charges had been incurred not for the despatch of the goods as such but for the despatch of the relative documents of title ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectness of the interpretation placed by this Court on the expression "water supply and sanitary fittings" the Supreme Court held that the words "water supply ... fittings" must receive colour from the immediately following words "sanitary fittings" and that, consequently, the G. I. pipes sold by the assessee would fall within the description of "water supply and sanitary fittings" only if it could be shown that they were meant for use in lavatories, urinals or bathrooms and the burden of so doing would be on the revenue. 5.. In the case before us there is nothing on record to show that polythene pipes sold by the assessee were meant for use in lavatories, urinals or bathrooms. Such being the factual situation disclosed by the materials av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in J.B. Advani-Oerlikon, Electrodes, Pvt. Ltd. v. Commissioner of Sales Tax[1972] 30 S.T.C. 337. and by a Division Bench of this Court in Deputy Commissioner of Sales Tax v. Anand Wire Allied Industries[1979] 43 S.T.C. 273.We are in respectful agreement with the principle laid down in the aforesaid rulings. 7.. Applying the aforesaid test it cannot be said that the pumpsets, grinders, air-compressors, lathes, etc., sold by the assessee are either goods which intrinsically fit in with the description of electrical goods or that they can be put to use only by the use of electrical energy. The mere fact that the assessee had simultaneously sold to the purchasers electrical motors also will not create any difference in the legal positio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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