1970 (2) TMI 108

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..... Lucknow, for the opinion of this court on the following common question of law: "Whether before 1st June, 1963, on which date the Notification No. ST-2104/X-902(16)/52 was published in the U.P. Gazette 'iron buckets' were taxable at 3 per cent. under Notification No. ST-1367/X-1045(19)/ 1960 dated 5th April, 1961, or were they taxable at 2 per cent. only as unclassified item under section 3?" .....

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..... 1. has interpreted this entry. The Bench in that case after examining the rival contentions of the parties at length expressed the opinion that the term "hardware" in the commercial community is confined to the well defined section of trade and it does not include all items made of iron and other base metals. It was pointed out that hardware and mill-stores were allied trades, that mill-stores co .....

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..... 963, declaring that with effect from the date of the publication of that notification in the Gazette, the rate of sales tax in respect of the turnover of wares made of any metal or alloy, other then brass or aluminium, would be raised from two paise per rupee to three paise per rupee at all points of sale. Iron buckets would clearly fall under that notification. That notification has not been issu .....

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