Commissioner Of Sales Tax vs Anup Sanitary Stores on 21 April, 1978

Allahabad High Court
Commissioner Of Sales Tax vs Anup Sanitary Stores on 21 April, 1978
Equivalent citations: 1978 42 STC 408 All
Author: S Chandra
Bench: S Chandra, R Sahai


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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