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Commissioner of Sales Tax Vs. Anup Sanitary Stores - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtAllahabad High Court
Decided On
Case NumberSales Tax Reference No. 278 of 1974 connected with Sales Tax Reference No. 279 of 1974
Judge
Reported in[1978]42STC408(All)
AppellantCommissioner of Sales Tax
RespondentAnup Sanitary Stores
Appellant AdvocateStanding Counsel
Respondent AdvocateG.D. Srivastava, Adv.
Cases ReferredIndian Hume Pipe Co. Ltd. v. State of Uttar Pradesh and Ors
Excerpt:
- .....was held that they were taxable at 2 per cent as an unclassified item. the principle laid down in that decision is applicable to the present case. g. i. and c. i. pipes are not used as utensils. consequently, they are not covered by the aforesaid entry and were rightly held taxable as unclassified items.2. the question referred to us is, therefore, answered in the affirmative in favour of the assessee and against the department. the assessee will be entitled to costs which are assessed at rs. 200 : one set.
Judgment:

Satish Chandra, C.J.

1. The question referred for our opinion is whether G. I. pipes and C. I. pipes were taxable as unclassified items at 2 per cent or under the entry 'wares made of any metal or alloy'. Similar question arose in Indian Hume Pipe Co. Ltd. v. State of Uttar Pradesh and Ors 1975 U.P.T.C. 517. It was held that on a reading of the English and Hindi version of the notification dated 21st May, 1963, it is clear that the word 'ware' used in the English version has been used in the sense of such ware as are commonly used as utensils (bartan). It was only the wares that were commonly used as 'utensils' that were intended to be brought within the purview of this entry. Articles which cannot be called utensils will not be covered by that entry. In that case, cement pipes were in question. It was held that they were taxable at 2 per cent as an unclassified item. The principle laid down in that decision is applicable to the present case. G. I. and C. I. pipes are not used as utensils. Consequently, they are not covered by the aforesaid entry and were rightly held taxable as unclassified items.

2. The question referred to us is, therefore, answered in the affirmative in favour of the assessee and against the department. The assessee will be entitled to costs which are assessed at Rs. 200 : one set.


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