Classification of galvanised and corrugated iron sheets as iron and steel, not hardware, under sales tax law.

Plain and corrugated iron sheets manufactured, galvanised and corrugated by the same mill retained their essential character as iron and steel for classification under section 3-AA of the U.P. Sales Tax Act. Galvanisation and corrugation were treated as processing steps that improved utility and stiffness but did not change the goods into a different commercial product. The turnover of such sheets was therefore assessable under the iron and steel entry and not as hardware.

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Issues: Whether plain and corrugated iron sheets, after galvanisation and corrugation by the same mill that manufactured them, fell within section 3-AA of the U.P. Sales Tax Act or were taxable as hardware.

Analysis: The relevant entry covered iron and steel in specified forms, including goods directly produced by the rolling mill. Galvanisation and corrugation were only processes that improved utility and stiffness of the sheets and did not destroy their essential character as iron and steel. Since the sheets were manufactured, galvanised, and corrugated by the same mill, they continued to answer the description of iron and steel under the statutory entry.

Conclusion: The turnover of the sheets was assessable as iron or steel under section 3-AA of the U.P. Sales Tax Act, and not as hardware.

Ratio Decidendi: Processing such as galvanisation and corrugation does not alter the essential character of iron and steel for classification purposes where the goods remain within the statutory description.

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