1985 (11) TMI 219

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..... e manufactured by joining pipes, channels, tees, sheets, etc., and were to be used for support of roofs for the godowns of the Haryana State Agricultural Marketing Board. It was contended before the Assessing Authority that tubular trusses were nothing but steel structurals within the meaning of sub-item (v) of item (iv) of section 14 of the Central Sales Tax Act and, as such, being the declared g .....

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..... n it is apparent that even in the opinion of the Tribunal, the questions posed were questions of law. Otherwise also, it has never been doubted that the question as to whether certain goods fall within a particular entry or not, is always a question of law. The prayer for reference, therefore, could not be declined on the ground that the Tribunal has correctly interpreted the law unless the matter .....

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