1981 INSC 0078
      Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Ernakulam, Kerala

                                                           Vs

                                      M/S. T. P. Rantasabhapaty and Others

            Civil Appeals Nos. 1167, 1168, 1169, 2149, 2151, 2187, 2188 and 2189 of 1979

                                (R.S. Pathak, A.P. Sen, E.S. Venkataramiah JJ)

                                                      11.02.1981

                                                     JUDGMENT

PATHAK, J. -

1. In all these appeals, the appellant raises the question whether G. I. Pipes fall within the
description "Water supply and sanitary fittings" in Entry 26-A of the First Scheduled to the Kerala
General Sales Tax Act, 1963. The question was answered by the High court against the appellant.
Since then this Court has held in Deputy Commissioner of Sales Tax (Law), Board of Revenue v. G.
S. Pai & Co. that in certain circumstances, G. I. Pipes may be regarded as exigible to sales tax under
Entry 26-A. Whether G. I. Pipes can be regarded as 'sanitary fittings' within the meaning of the
entry will depend on the facts of each case. We think that it is appropriate that the cases should be
remanded to the Appellate Assistant Commissioner to decide the question on the basis of the test
laid down by this Court in the aforesaid judgment.

2. The appeals are allowed, the judgment of the High Court in the several cases is set aside and the
cases are remanded accordingly. There is no order as to costs.

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