Supreme Court: Iron or steel shoe parts not "plates" under Sales Tax Act.

The Supreme Court dismissed the appeal, ruling that items made of iron or steel like shoe tips, heels, tip toes, and tip nails do not fall under the definition of "plates both plain and chequered in all qualities" as per the Central Sales Tax Act, 1956. No costs were awarded.

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The Supreme Court dismissed the appeal, stating that shoe tips, heels, tip toes, tip nails made of iron or steel are not considered "plates both plain and chequered in all qualities" under the Central Sales Tax Act, 1956. No costs were awarded.

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