1979 (3) TMI 191

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..... He treated them as hospital equipment and apparatus, and taxed them accordingly. On an appeal being filed, the appellate authority took the view that they were taxable as an unclassified item. The Commissioner then filed a revision. The revising authority held that the thermometers were not hospital apparatus or equipment as contended by the department and as a result he upheld the order passed by .....

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..... t was hospital equipment and apparatus. In view of the question whether thermometers should be classified as glassware does not arise out of the order of the revising authority, it cannot be answered in the present revision. I, therefore, decline to express any opinion in the circumstances of this case as to whether thermometer constitutes glassware. So far as thermometers being classified under .....

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