JUDGMENT DR. B. P. SARAF, J. - By this reference under section 61(1) of the Bombay Sales Tax Act, 1959, made at the instance of the assessee, the Maharashtra Sales Tax Tribunal has referred the following question of law to this Court for opinion : "Whether, on the facts and on the evidence on record as well as the functional utility of the items in dispute, the Tribunal was correct in law to hold that the disputed items were fitting of sanitary ware within the meaning of entry 49 in Schedule C, Part II to the Bombay Sales Tax Act, 1959 ?" The disputed items referred to in this question are : A. Stopcock, bibcock, concealed stopcock, sinkcock and anglecock. B. Round shower, wall mixer and inlet connection. C. Pillarcock. 2. The assessee, who is a dealer, inter alia, in the items mentioned above, made an application on July 24, 1981, to the Commissioner of Sales Tax under section 52(1)(c) of the Bombay Sales Tax Act, 1959 ("the Act"), seeking determination of the rate of tax applicable to sales of the above items as well as tumbler, tooth-brush holder, towel rod, waste coupling, etc. The contention of the assessee before the Commissioner was that the aforesaid goods were not covered by any entry in any of the Schedules to the Act and, as such, they would be covered by the residuary entry, viz., entry No. 102 of Part II of Schedule C to the Act. The Commissioner of Sales Tax ("the Commissioner") accepted the contention of the assessee in so far as it related to tumbler, tooth-brush holder, towel rod are concerned, but as regards other items, he was of the opinion that they were covered by entry No. 49 of Part II of Schedule C to the Act which refers to sanitary ware of all kinds and fittings thereof. Against the above determination of the Commissioner the assessee appealed to the Maharashtra Sales Tax Tribunal ("the Tribunal"). Against the above determination of the Commissioner the assessee appealed to the Maharashtra Sales Tax Tribunal ("the Tribunal"). Before the Tribunal, the assessee conceded that waste coupling could be held to be fitting of sanitary were and hence would be covered by entry No. 49 of Part II of Schedule C. So far as rest of the items are concerned, the contention of the assessee was that these items could not be said to be fitting of sanitary ware within the meaning of entry No. 49 of Part II of Schedule C.A distinction was sought to be made by the assessee between the "sanitary goods" and "sanitary fittings". According to the assessee the goods in question might be "sanitary goods" but were not sanitary ware or fittings thereof. The Tribunal did not accept the above contention of the assessee and by its judgment and order dated July 10, 1984, held that all the items under dispute were fittings of sanitary ware falling under entry No. 49 of Part II of Schedule C to the Act. Hence this reference. 3. Entry No. 49 of Schedule C, Part II to the Act (as in force from July 1, 1981) reads as follows : ------------------------------------------------------------------------ Serial Description of goods Rate of Rate of No. sales tax purchase tax ------------------------------------------------------------------------ 49 Sanitary ware of all kinds Twelve paise Twelve paise (excluding cement pipes, in the rupee in the rupee hume pipes and glazed earthenware pipes specified in entry 23 of this Part) and fittings thereof. ------------------------------------------------------------------------ It is obvious from the above entry that it is wide enough to cover sanitary ware of "all kinds" and fittings thereof, the only exclusion being (i) cement pipes, (ii) hume pipes and (iii) glazed earthenware pipes specified in entry No. 23 of Part II of Schedule C. Apparently, the items in question do not fall within the items mentioned in the exclusion clause. The determination of the controversy, therefore, would depend upon the true meaning of the expression "sanitary ware" of all kinds and fittings thereof. 4. The case of the assessee is that the stopcock, bibcock, concealed stopcock, sinkcock, anglecock, round shower, wall mixer, inlet connection and pillarcock are bathroom fittings and not sanitary wares. We have carefully perused entry No. 49 of Part II of Schedule C to the Act and the order of the Tribunal. 4. The case of the assessee is that the stopcock, bibcock, concealed stopcock, sinkcock, anglecock, round shower, wall mixer, inlet connection and pillarcock are bathroom fittings and not sanitary wares. We have carefully perused entry No. 49 of Part II of Schedule C to the Act and the order of the Tribunal. On careful consideration of the same, we do not find any infirmity in the order of the Tribunal holding the disputed items set out above to be sanitary wares falling under entry No. 49 of Part II of Schedule C. In our opinion, there is nothing on record to show that in common parlance or trade or commercial parlance, the word "sanitary wares" bears such a restricted meaning as is sought to be attributed to it by the assessee. Even the dictionary meaning of "sanitary ware" is wide enough to include plumbing articles such as sinks, baths, lavatories, showers, toilet bowls, etc. According to Webster's Dictionary "sanitary ware" means plumbing articles as sinks, baths, lavatories, shower, toilet bowls, etc. The word "ware" means goods of a specified type made for a particular purpose. Appearing in composition with the word "sanitary", it would mean goods or articles made for use in toilets. 5. Moreover, the items in question are items which are available with and sold by persons dealing in sanitary ware. The predominant use of these items is bathroom ware. Both in common parlance and trade parlance stopcock, bibcock, concealed stopcock, sinkcock, anglecock, round shower, wall mixer, inlet connection and pillarcock are known as sanitary ware both by the persons who want to purchase them and the merchants dealing them. In fact, one who wants to purchase these items would normally go only to a shop which deals in sanitary wares. The fact that these items might be used for some other purposes also does not militate against their classification as "sanitary ware". Thus looked from the common parlance or trade or commercial test also, these items have to be held to be "sanitary wares". 6. Having regard to the above, we are of the clear opinion that stopcock, bibcock, concealed stopcock, sinkcock, anglecock, round shower, wall mixer, inlet connection and pillarcock are sanitary ware and fittings thereof falling under entry No. 49 of Schedule C. Part II to the Act. 6. Having regard to the above, we are of the clear opinion that stopcock, bibcock, concealed stopcock, sinkcock, anglecock, round shower, wall mixer, inlet connection and pillarcock are sanitary ware and fittings thereof falling under entry No. 49 of Schedule C. Part II to the Act. In that view of the matter, we answer the question referred to us in the affirmative and in favour of the Revenue. Under the facts and circumstances of the case, we make no order as to costs.