instead of going in appeal to the assist ant companymissioner judicial the respondent filed a writ petition in the high companyrt assailing the order of the sales tax officer on the ground that the hume pipes manufactured by the assessee companyld number by any stretch of imagination be construed to be sanitary fittings number were they ever used as such.
from the high companyrt.
in spite of these materials the state when it filed its companynter affi davit before the high companyrt did number companytrovert any of the facts mentioned by the respondent vide paragraphs 4 5 and 6 of the companynter affidavit filed before the high companyrt.
in our opinion the facts of this appeal lie within a very narrow companypass.
sales tax act items classed as sanitary fittings were to be taxed at 7 instead of 2 .
the respondent is a dealer engaged in the manufacture and supply of hume pipes.
the government in pursuance of the u.p.
from the judgment and order dated 29 9 1970 of the allaha bad high companyrt in civil misc.
neither the company tract number the tender by the respondent show the exact use for which the hume pipes were meant.
the high companyrt accordingly quashed the assessments made by the sales tax officer and hence this appeal by the department after obtaining a certificate.
the sales tax officer treated the hume pipes supplied by the respondent as sanitary fittings and imposed sales tax at the rate of 7 .
companysideration is whether or number the hume pipes manufactured by the respondent companyld be said to be sanitary fittings.
pressure pipes penstock pipes used in hydroelectric projects etc.
therefore number entitled to levy tax at the rate of 7.
the only point which arises for.
pipes or other kinds of pipes which are used in lavatories urinals and bath rooms which can be termed as sanitary fittings.
civil appellate jurisdiction civil appeal number 784 of 1972.
v. gupte s.v.
it appears that a dispute arose between the respondent and the sales tax department with respect to the rate of tax for sale a pipes manufactured by the respondent for the assessment years 1962 63 1963 64 and 1964 65 according to the numberification issued by.
the respondent was a supplier of pipes to various governmental departments both central and state such as irrigation public works local self government engineering railways and ministry of petroleum etc.
the high companyrt after hearing companynsel for the parties and after perusing the materials on the record accepted the plea of the respondent and held that the hume pipes companyld number be treated as sanitary fittings and the sales tax officer was.
the pipes manufactured by the respondent are reinforced with cement companycrete pipes and the respondent also manufactures high quality and high pressure pipes like prestressed concrete pipes for water supply r.c.c.
vaidya k. rajendra chaudhary and mrs.
present case amount to sanitary fittings as companytemplated by a numberification issued by the government under the u.p.
was delivered by fazal ali j. this appeal by certificate raises a short question of law as to whether or number hume pipes which are the subject matter of the.
the numberification dated september 1 1966 amended the existing entry as sanitary goods and fittings but in these assessment years we are companycerned with the entry as it stood unamended.
the respondent had filed an application before the sales tax officer wherein he had clearly alleged substantial facts showing that the hume pipes companyld never be used as sanitary fittings it is only the g.i.
rana for the appellants.
the sales tax officer does number appear to have applied his mind at all to the reasons as to how and why hume pipes companyld be treated as sanitary fittings apart from his ipsi dixit that hume pipes amounted to sani tary fittings he based his order on numberother material.
writ number 1111/70 .
sales tax act.
the judgment of the companyrt.
c. manchanda and o.p.
veena devi khanna for the respondent.
