Madhya Pradesh Court July 1981 Judgments

Commissioner of Sales Tax Vs. Iisco Stanton Pipe and Foundry Co. Ltd.

Court: Madhya Pradesh

Reported in: [1982]50STC207(MP)

K.K. Dube, J.1. This is a reference under Section 44(1) of the M.P. General Sales Tax Act, 1958, referring to us. the following question of law for our decision :Whether, under the facts and circumstances of the case, cast-iron pipes are taxable under entry 56 of Part II of Schedule II appended to the M.P. General Sales Tax Act, 1958 ?2. The assessee here is a manufacturer of pipes. The question that immediately arises for consideration is whether the pipes manufactured by the assessee ought to be taxed at the rate stated in the general entry or it would be covered by special entry which reads as under :Entry 56. All types of sanitary goods and ...fittings and all types of pipesand pipe fittings.It would appear that the entry is in very wide terms and whether it is permissible to be bifurcated into items of taxable goods comprised of sanitary goods and fittings and the other of all types of pipes and pipe fittings or it merely pertains to one class of goods, namely, sanitary goods and ...