1978 (2) TMI 194

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..... eral 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 substantially made of stainless steel. Counsel for the revenue took the exa .....

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..... he 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 case. Petition dismissed. - - TaxTMI - TMITax - CST, VAT & S .....

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