1970 (2) TMI 109

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... invited the opinion of this court on the following question of law: "Whether the steel doors are hardwares taxable at 3 per cent. or building materials taxable at 2 per cent.?" The assessee manufactures and sells steel almirahs and steel doors. The dispute relates to the turnover of steel doors in respect of the assessment year 1963-64. The department assessed his turnover at the rate of 3 pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er of steel doors would be taxable under section 3 and not at 3 per cent. as classified item. We accordingly answer the question by saying steel doors are not hardwares and as such will be taxable at 2 per cent. as unclassified item or as building material but not at 3 per cent. as an item of hardware. As no one has appeared on behalf of the assessee, we make no order as to costs. The fee of the l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X