9911796707
TMI Blog1974 (5) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... and stone grits which are reinforced with steel wires and rods. For the assessment years 1963-64 and 1964-65 the Sales Tax Officer brought the turnover of these pipes to tax at the rate of 7 per cent on the ground that they were sanitary fittings. On appeal, the petitioner's claim that these pipes were not sanitary fittings was accepted and the turnover was held liable to tax at 2 per cent as uncl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, but as they contained substantial portion of metal they were wares made of metal other than brass or aluminium. Aggrieved, the petitioner has come up to this court under article 226 of the Constitution. Relevant portion of the English version of the notification uses the phrase "wares made of any metal or alloy". The Hindi version of this portion of the notification, however, states "kishi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax v. Messrs. Ram Niwas Puskar Dutt[1971] 28 S.T.C. 736; 1971 U.P.T.C. 413., a Full Bench held that weights and measures could be described as wares made of a metal under the notification dated 21st May, 1963. There the Full Bench was concerned with the question whether weights and measures could be called mill-stores or hardwares. The answer was that they were not. The attention of the Full B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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