B DANMAL Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) PETITIONER is a registered dealer under the Karnataka Sales Tax Act, 1957 (Act for short) dealing in Ceramic tiles, brass Articles and fittings, sanitary fittings, PVC pipes and fittings, GI pipes and other allied goods. In these petitions, we are concerned with one range of items dealt with by the petitioner, described by petitioner as Chromium Plated Brass fittings (CP fittings for short) such as Bib Cocks, Pillar Cocks, C. P Stop Cocks, taps, Showers. In regard to assessment periods 1994-95 and 1996-97) Assessing Authority originally passed assessment orders dated 7-4-1997 and 9-4-1997 treating the Chromium Plated brass fittings as articles made of brass falling under entry 8 (iii) of Part B of Second Schedule, Subsequently, the Assessing Authority passed orders dated 25-9-1998 and 28-9-1998 under Section 12 (A) of the Act in regard to the said two years reopening the assessments and bringing to tax the said CP fittings at 13% by treating them as sanitary fittings falling under entry 3 of Part S of Second Schedule.

(2.) FEELING aggrieved, petitioner filed appeals before the Joint Commissioner of Commercial Taxes (Appeals), Mysore Division, and the appeals were dismissed by common order dated 19-7-1999. Further appeals filed by the petitioner before the Karnataka Appellate Tribunal in STA Nos. 868/99 and 869/99 were also dismissed by common order dated 5-7-2002. Feeling aggrieved petitioner has filed these two Revision petitions under Section 23 (1) of the Act, contending that CP brass fittings are articles of brass and fall under entry 8 (iii) of Part B of Second Schedule. It is contended that these fittings are used mainly in bathrooms, and also in other areas where water is used, that is, kitchens, gardens and toilets and therefore they cannot be considered as sanitaryware falling under entry 3 of Part S of Second Schedule.

(3.) THE question that therefore arises for consideration is whether chromium plated brass fittings (raps, Showers, Bib Cocks, Pillar Cocks and CP Stop Cocks) arc sanitary fittings.