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<h1>Supreme Court: Iron or steel shoe parts not 'plates' under Sales Tax Act.</h1> <h3>Jai Shakti Traders Versus State of Uttar Pradesh</h3> 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 ... It cannot be said that the shoe tips, heels, tip toes, tip nails made of iron or steel are 'plates both plain and chequered in all qualities' within the meaning of sub-section (vii) of clause (iv) of section 14 of the Central Sales Tax Act, 1956, as amended by the Central Sales Tax (Amendment) Act, 1972 - Appeal dismissed. 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.