Water supply and sanitary fittings, the expression 'sanitary fittings' has received judicial interpreta-tion by the Supreme Court in State of Uttar Pradesh v. Indian Hume Pipe Ltd., [39 STC 355: (1977) 2 SCC 724: 1977 SCC (Tax) 335], where it has been laid down that 'sanitary fittings' according to the popular sense of the term mean such pipes or materials as are used in lavatories, urinals or bathrooms of private houses or public buildings. The use of the word 'fittings' suggests that the expression is intended to refer to articles or things which are fitted or fixed to the floor or walls of a building and they may in a given case include even articles or materials fitted or fixed outside, provided they can be considered as attached or auxiliary to the building or part of it such as, for example, a pipe carrying faecal matter from the commode to the septic tank, but they cannot include pipes laid underground for carrying water supply. Moreover, the words 'water supply... fittings' do not occur in isolation, but they are used in juxtaposition of the words 'sanitary fittings'. The entire expressions 'Water supply and sanitary fittings' is one single expression and the words 'water supply ... fittings must receive colour from the immediately following words 'sanitary fittings', Deputy Commissioner of Sales Tax (Law) v. G.S. Pai & Co., AIR 1980 SC 611 (613): (1980) 1 SCC 142: (1980) 1 SCR 938. [Kerala General Sales Tax Act (15 of 1963), Sch. I, Entry 26A]
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