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of <h1>Pulleys classified as hardware subject to 3% tax rate, not as machine parts subject to 6% tax.</h1> <h3>Commissioner of Sales Tax, UP., Lucknow Versus Om Iron Foundry, Agra</h3> The High Court of Allahabad held that pulleys sold by the assessee were classified as hardware at a 3% tax rate, not as machine parts at 6%. The court ... - The High Court of Allahabad ruled that pulleys sold by the assessee were not liable to be taxed as machine parts at 6%, but rather as hardware at 3%. The Judge found that the pulleys were ordinary and not machine parts, therefore not subject to the higher tax rate. The reference was answered in the negative in favor of the assessee.
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