1988 (10) TMI 267

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..... common controversy and are directed against two consolidated orders each dated 2nd April, 1988 passed by the Sales Tax Tribunal in regard to the same assessee. During the said years in question the assessee manufactured safety razor blades at Ghaziabad. The dispute between the parties centres round the rate of tax at which the safety razor blades manufactured by the assessee are liable to be tax .....

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..... en held that the Erasmic blades manufactured by the assessee are commercially not stainless steel items but are liable to be taxed as unclassified item. It has been further held that the popular concept of stainless steel items lacks in blades. Adverting back to the concept of the stainless steel blades, I find that in the Encyclopedia Americana, International Edition, Volume 25, the word "stainle .....

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..... has taken the view that in the absence of a statutory definition of the term "brick", the common parlance meaning of the word as found in the dictionaries has to be accepted. In these circumstances and in view of the decision of this Court in the case of Sharpedge Limited, Meerut [1989] 73 STC 90; 1987 UPTC 1321 and the findings recorded by the Sales Tax Tribunal to my mind the blades manufactur .....

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