1978 (2) TMI 194

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..... would fall under item 109 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The item read as follows: "Articles made of stainless steel." The Tribunal has held that fountain-pen nibs cannot be treated as an article made of stainless steel. We are inclined to agree. When one speaks of an article made of stainless steel, it is essential that the article must at least be substant .....

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..... as we said, the iridium part of it is the most important part and the value of it must be much more than the value of the steel that has been used in the nib. In any view of the matter, it is impossible to say that the fountainpen nib is substantially made of stainless steel. Such articles we do not think would fall under item 109 of the First Schedule. We, therefore, dismiss this tax revision cas .....

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