9911796707
TMI Blog1979 (11) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... legally justified to treat them as leather goods and thus taxable at a lower rate of tax?" In view of the amendment made in section 11 of the Act, these applications were transmitted to this Court and are to be treated as revisions under section 11(1) of the Act. The assessee is a dealer in leather goods and washers. The assessment year is 1969-70 and the dispute is as to whether leather beltings and washers fall within the category of leather goods liable to be taxed at the rate of three per cent or they fall within the category of mill stores under Notification No. ST-747/X-950 (22)-67 dated 1st March, 1968, liable to tax at the rate of six per cent? The assessing authority was of the opinion that these two items are mill stores, whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in Commissioner of Sales Tax, U.P. v. Aftab Husain Imdad Husain[1970] 25 S.T.C. 471. The question referred to this Court for opinion in that case was whether steel trunks can be described as hardware within the meaning of the expression "mill stores and hardware" mentioned as item No. 7 in the notification mentioned above. The view expressed by this Court was that they could not. In coming to this conclusion, the Court relied on the material indicating as to how the word "hardware" was understood in the commercial world. It was observed that every article made of iron or of other base metals could not be regarded as an article of hardware. In the popular sense, that expression would comprise small items made of base metals such as iron, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the matter, weights and measures were held to have nothing in common with mill stores and therefore did not fall within the ambit of the expression "mill stores" mentioned in the notification of 1961 mentioned above. This decision has been followed in a number of cases decided subsequently. In the notification dated 1st March, 1968, in regard to the entry in item No. 7 of the notification of 5th April, 1961, referred to above, only slight amendment has been made, and it now reads "mill stores and hardware excluding steel wires". In other words, in the notification under consideration there is no difference made in regard to this item of mill stores and hardware. Thus, as seen above, mill stores comprise of items like small tools and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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