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TMI Blog2004 (2) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as bibcocks, pillar cocks, CP stopcocks, taps, showers, etc. In regard to assessment periods 1994-95 and 1996-97, assessing authority originally passed assessment orders dated April 7, 1997 and April 9, 1997 treating the chromium plated brass fittings as articles made of brass falling under entry 8(iii) of Part B of the Second Schedule, subsequently, the assessing authority passed orders dated September 25, 1998 and September 28, 1998 under section 12A of the Act in regard to the said two years reopening the assessments and bringing to tax the said CP fittings at 13 per cent by treating them as sanitary fittings falling under entry 3 of Part S of the Second Schedule. Feeling aggrieved, petitioner filed appeals before the Joint Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing pipes and fittings of stoneware, cement and iron and steel." Entry 3 of Part S of the Second Schedule used the words "sanitary fittings of every description". On the other hand, entry 8(iii) of Part B of the Second Schedule refers to "articles made of brass, excluding those specified elsewhere". Therefore, if an "article of brass" is a "sanitary fitting", it would fall under entry 3 of Part S and not under entry 8(iii) of Part B. We will next consider whether CP fittings (taps, showers, bibcocks, pillarcocks and CP stopcocks) can be said to be sanitary fittings. The term "sanitary" means "concerned with and promoting hygiene, good health and the prevention of disease ". ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it would mean goods or articles made for use in toilets. Moreover, the items in question are items which are available with and sold by persons dealing in sanitary ware. The predominant use of these items is bathroom ware. Both in common parlance and trade parlance stopcock, bibcock, concealed stopcock, sinkcock, anglecock, round shower, wall mixer, inlet connection and pillarcock are known as sanitary ware both by the persons who want to purchase them and the merchants dealing them. In fact, one who wants to purchase these items would normally go only to a shop which deals in sanitary wares. The fact that these items might be used for some other purposes also does not militate against their classification as 'sanitary ware'. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pipes, which are generally laid underground and are extremely heavy, for the purpose of use in lavatories, urinals or bathrooms, etc. By 'sanitary fittings' we only understand such pipes or materials as are used in lavatories, urinals or bathrooms of private houses or public buildings. Even where a hume pipe is used for carrying the secreted material from the commode to the septic tank that may be treated as sanitary fittings. In the instant case, as there was absolutely no material before the Sales Tax Officer to show that any of the hume pipes manufactured and sold by the respondent were meant for use in lavatories, urinals or bathrooms and, in fact, the material was used entirely the other way, the Sales Tax Officer was not at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. In N.R Somasundaran Nair v. State of Kerala [1999] 112 STC 214 the Kerala High Court held that "plastic water tanks" were taxable as "articles made of plastic" and not as "water supply and sanitary equipment and fittings". It reiterated that sanitary fittings are those which are meant for use in lavatories, urinals and bathrooms. In State of Kerala v. M.T. Aboobacker [2002] 126 STC 108, Kerala High Court held that "stainless steel kitchen sinks" did not fall under "water supply and sanitary equipments and fittings". In these cases, it was held that hume pipes, GI pipes, prestressed and reinforced concrete pipes, plastic water tanks and stainless steel kitchen sinks were not sanitary ware ..... X X X X Extracts X X X X X X X X Extracts X X X X
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