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TMI Blog2000 (3) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... ions have been filed by the Revenue under section 41 of the Kerala General Sales Tax Act, 1963 (in short, "the Act"), read with rule 41(1) of the Kerala General Sales Tax Rules, 1963 (in short, "the Rules"), questioning correctness of conclusion arrived at by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Ernakulam (in short, "the Tribunal "). By the impugned order, which relates to fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 101 according to the assessee. 4.. For the assessment years 1989-90, 1990-91 and 1991-92 item 145 read as "plastics and articles made of plastics including plastic pipes". For assessment years 1992-93 the entry read as follows: "Plastic and articles of plastic including PVC pipes, plastic paper, cellophane, polythene, polyurethene, polythelene, polyester, whether expanded or not, polysteren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee on the other hand, submitted that PVC pipes are not only used as water supply or sanitary pipes. They have diverse utilities and uses. They are also used as pipes for electrical connections and therefore on the basis of the specific entry 145/101 as the case may be view of the Tribunal was justified. 6. So far as the expression "sanitary fittings" is concerned, the apex Court in State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icted to water supply or sanitary alone. A factual finding has been recorded to the effect that there is no evidence on record to prove that the items have been used as water supply and sanitary fittings. This conclusion being a factual conclusion, is not open to be challenged in a petition under section 41 of the Act. While considering the case of G.I. pipes vis-a-vis item 26A which related to wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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