1973 (7) TMI 65

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..... circumstances of the case, the nuts and bolts which the assessee has manufactured for hair clippers are machinery parts vide Notification No. ST-7098/X-1012-1965 dated 1st October, 1965?" The petitioner-firm carried on the business of manufacture and sale of nuts and bolts of sewing machines and hair clippers. The account books of the assessee were rejected and a best judgment assessment made. T .....

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..... for sewing machines and hair clippers were parts of machinery or an item of hardware, he held that nuts and bolts manufactured for sewing machines were parts of machinery inasmuch as sewing machines fell within the category of machinery, while nuts and bolts manufactured and sold for hair clippers were to be treated as hardware inasmuch as hair clippers were not "machinery". In S.T.R. No. 860 of .....

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