Sanitary fittings, means fittings which promote cleanliness. Glazed tiles immediately show even little dirt, and can be kept free from dirt with little effort and are generally conducive to healthy conditions. The essential attribute of glazed tiles is that they ensure sanitary conditions. They are, therefore, covered within the expression 'sanitary fittings', H&R Johson (India) Ltd. v. Ahmedabad Municipal Corporation, (1981) 22 Guj LR 10 (DB).
Means such pipes or materials as are meant for use for supply of water to or in lavatories, urinals, or bathrooms of private houses or public buildings, and they do not include heavy pipes which are laid underground as mains for carrying water supply from one area or place to another, Dy. Commr. of Sales Tax v. G.S. Pai, (1980) 1 SCR 938.
The expression 'sanitary fittings' means such pipes or materials as are meant for use for supply of water to or in lavatories, urinals or bathrooms or private houses or public buildings and they do not include heavy which are laid underground as mains for carrying water supply from one area or place to another, Dy. Commissioner of Sales Tax v. G.S. Pai & Co., AIR 1980 SC 611 (613). See also AIR 1977 SC 1132 (1134). [Kerala General Sales Tax, (15 of 1963), Sch. I, Entry 26A]