1985 (10) TMI 266

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..... 85, passed by the Sales Tax Tribunal, Meerut Bench, Meerut, relating to the assessment year 1974-75. The assessee-respondent manufactures and sells pipe and pipe fittings. The disclosed turnover of the assessee was rejected by the assessing authority and the turnover was enhanced. The Assistant Commissioner (Judicial), in first appeal filed by the assessee, maintained the order passed by the ass .....

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..... pe and pipe fittings, but the said entry reads as under: "Steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings." Mr. Jain submitted that pipe and pipe fittings manufactured by the assessee is of iron and not of steel and until and unless the authorities hold that the iron and steel pipe and pipe fittings are the same commodity, the commodity manufactured .....

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