JUDGMENT : ( 1. ) THIS is a reference under Section 44 (1) of the M. P. General Sales Tax Act, 1958 (in short, "the Act"), at the instance of the department. The following question of law has been referred to us by the Tribunal : "whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that septic tank is covered under entry No. 19 of Part III of Schedule II of the Madhya Pradesh General Sales Tax Act and not under entry No. 45 of Part II of Schedule II of the Act ?" During the assessment period April 1, 1979 to December 31, 1979, the assessee claimed that the sale of septic tanks was liable to tax at the rate of 10 per cent under entry No. 19 of Part III of Schedule II. The contention was rejected by the Additional Sales Tax Officer by holding such sales to be liable to 12 per cent tax under entry No. 45 of Part II of Schedule II of the Act. In appeal, the order was upheld by the first Appellate Deputy Commissioner of Sales Tax. On further appeal to the Tribunal by the assessee, it was held that the sale of septic tanks was liable to tax at the rate of 10 per cent under entry No. 19 of Part III of Schedule II of the Act. Being aggrieved, the department applied for a reference and the Tribunal has referred the aforesaid question of law to this Court for decision. ( 2. ) ENTRY No. 19 of Part III of Schedule II and entry No. 45 of Part II of Schedule II of the Act read as follows : Entry No. 19 of Part III of Schedule II : "19. Cement and cement goods other than cement pipes. " Entry No. 45 of Part II of Schedule II : "45. All types of sanitary goods and fittings thereof. " ( 3. ) IT is not disputed that the septic tanks sold by the assessee were made of cement. We are, therefore, of the view that such septic tanks would come within the meaning of the words, "cement goods" used in entry No. 19 of Part III of Schedule II of the Act. Entry No. 45 of Part II of Schedule II of the Act deals with "sanitary goods and fittings thereof. We are, therefore, of the view that such septic tanks would come within the meaning of the words, "cement goods" used in entry No. 19 of Part III of Schedule II of the Act. Entry No. 45 of Part II of Schedule II of the Act deals with "sanitary goods and fittings thereof. Septic tanks made of cement cannot be treated to be sanitary goods or fittings thereof, because in common parlance, septic tanks are not understood to be sanitary wares or sanitary goods. We are, therefore, of the view that the Tribunal was right in holding that the sale of septic tanks was liable to tax under entry No. 19 of Part HI of Schedule II of the Act and not under entry No. 45 of Part II of Schedule II of the Act. Accordingly, this reference is decided against the department and in favour of the assessee. ( 4. ) IN the circumstances of the case, we make no order as to costs of this reference.