1978 (8) TMI 220

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..... e" as occurring at item No. 3 of Notification No. ST-4124/X950(12)-1967 dated 31st July, 1967. The contention of the assessee that they should be taxed as leather goods was accepted on appeal and the revision filed by the Commissioner of Sales Tax failed. The dispute in this reference is as to whether leather beltings are comprised in the term "mill-stores and hardware". The notification of 31st .....

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..... machinery and that hardware referred to small item of base metal particularly building materials like huts, hinges, rivets, etc. The view taken was that all the items falling within this entry must have something common to each other. Now, leather belts are admittedly not tools. They are also not spare parts of machinery as understood in the mill-stores trade, for they are not an additional or a .....

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