JUDGMENT MOHANTY, J. - These are references under section 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter called the "Act"), at the instance of the assessee. The following questions of law have been referred to this Court for opinion : "(i) Whether on the facts and in the circumstances of the case the learned Member, Additional Sales Tax Tribunal, was justified in holding that stoneware pipes and fittings, which were admittedly not stanitary fittings, are covered under serial 7-B of the Schedule of taxable goods appended to the Orissa Sales Tax Act ? (ii) Whether on the facts and in the circumstances of the case the learned Member, Additional Sales Tax Tribunal, was justified in holding that initiation of proceeding under section 12(8) of the Act was proper ? (iii) Whether on the facts and in the circumstances of the case the Member, Additional Sales Tax Tribunal, was justified in holding that the reassessment proceedings were not barred by limitation ?" During hearing only point No. (i) was argued before us and the other points were not agitated. 2. The material facts leading to these references briefly stated are as follows : The assessee, Orissa Ceramic Industries, Jharsuguda, manufactures stoneware pipes and fittings and fire-clay bricks. The assessing officer originally treated these items as unclassified goods and assessed tax at the rate of 5 per cent in a proceeding under section 12(4) of the Act for the years 1972-73 and 1973-74. Subsequently, on receipt of audit report, a proceeding under section 12(8) of the Act was initiated and tax at the rate of 7 per cent for 1972-73 and 8 per cent from 1st July, 1973, till 31st March, 1974, was assessed. Penalty was also imposed by the assessing officer. In the first appeal, the Assistant Commissioner accepted the finding of the assessing officer regarding the stoneware pipes and fittings. However, he annulled the imposition of penalty. A second appeal was carried to the Tribunal. The Tribunal also accepted the finding of the lower appellate court. On the application of the assessee, these references were made to this Court. 3. The main contention of Mr. Pasayat, the learned counsel appearing for the petitioner, is that stoneware pipes cannot be included in the entry bearing serial number 7-B of the Schedule of taxable goods to the Act. On the application of the assessee, these references were made to this Court. 3. The main contention of Mr. Pasayat, the learned counsel appearing for the petitioner, is that stoneware pipes cannot be included in the entry bearing serial number 7-B of the Schedule of taxable goods to the Act. He further argued that stoneware pipes and fittings cannot be covered by the words "all types of pipes and pipe fittings" as per the aforesaid serial number 7-B and they are to be taxed accordingly. According to him, "all types of pipes and pipe fittings" will mean those pipes and pipe fittings which are used for sanitary purpose. The words "all types of pipes and pipe fittings" in entry No. 7-B are undoubtedly capable of a wide meaning so as to cover all types of pipes, irrespective of the question of the use for which they are designed. It must, however, be noted that the category of goods in entry No. 7-B is not described as "all types of pipes and pipe fittings", but as "all types of sanitary wares and fittings and all types of pipes and pipe fittings". The words "all types of pipes and pipe fittings" must, therefore, receive colour from the words associated with them. In support of his contention he cited a decision reported in Commissioner of Sales Tax, M.P. v. Truel Tubes [1980] 46 STC 473. He also placed reliance on two other decisions reported in Indian Hume Pipe Company Ltd. v. State of Uttar Pradesh [1972] 29 STC 487 and Indian Iron and Steel Co. Ltd. v. Sales Tax Officer, Sector 4, Kanpur [1973] 32 STC 95. In the decision reported in Commissioner of Sales Tax, M.P. v. Truel Tubes [1980] 46 STC 473 the words used in the concerned entry were identical to those used in entry 7-B. It was held that the words "all types of pipes and pipe fittings" must be construed as embracing pipes used for sanitary purposes. 4. On a perusal of the other passed by the Tribunal in Second Appeals Nos. 498-499 of 1977-78, we find that the Tribunal has proceeded on the footing that all types of pipes and pipe fittings are covered under the entry in serial number 7-B. It has not come to a definite finding whether stoneware pipes which were sold by the assessee, were used for sanitary purpose. 498-499 of 1977-78, we find that the Tribunal has proceeded on the footing that all types of pipes and pipe fittings are covered under the entry in serial number 7-B. It has not come to a definite finding whether stoneware pipes which were sold by the assessee, were used for sanitary purpose. According to the learned counsel, the grounds taken by him before the Sales Tax Officer, appellate court and the Tribunal were that stoneware pipes sold by the assessee, are used for purposes other than sanitary purposes. As the Tribunal proceeded on the footing that all types of pipes and pipe fittings are covered under the entry in serial number 7-B, it did not apply its mind to this aspect of the case and did not come to a specific finding as to whether stoneware pipes sold by the assessee are used for sanitary purposes. So, question No. (1) is answered in the following manner : If the stoneware pipes, manufactured by the assessee, are used for sanitary purposes in that event only entry in serial number 7-B shall be attracted. The Tribunal will consider the materials produced before it and after rehearing the parties come to a definite conclusion whether stoneware pipes manufactured by the assessee are used for sanitary purpose. 5. The reference is answered accordingly. MISRA, J. - I agree.