1974 (9) TMI 83 - HC - VAT and Sales Tax

Turnover of the sheets in question fell within the category of iron or steel as defined under Section 3-AA.

Summary

The High Court of Allahabad considered whether plain and corrugated iron sheets are taxable under Section 3-AA of the U.P. Sales Tax Act or as hardware. The court held that galvanization and corrugation do not change the essential character of iron and steel, so the sheets are taxable as iron or steel. The turnover of the sheets falls within the category of iron or steel as defined under Section 3-AA. The assessee is entitled to costs assessed at Rs. 100.