Classification of leather belts under sales tax notification: not mill-stores and hardware, but leather goods.

Leather belts and leather beltings do not fall within the expression "mill-stores and hardware" in the relevant sales tax notification because that entry covers allied items such as small tools, spare parts of machinery, and base-metal hardware used in building or similar purposes. As articles made of leather, these goods do not answer to that notified category and are instead classifiable as leather goods. The reference was answered in favour of the assessee, confirming assessment under the leather goods classification rather than under "mill-stores and hardware".

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Issues: Whether leather belts and leather beltings fall within the expression "mill-stores and hardware" in the notification issued under section 3-A, or are assessable as leather goods.

Analysis: The expression "mill-stores and hardware" had earlier been construed as covering allied items having something common to each other, with "mill-stores" understood as items such as small tools and spare parts of machinery and "hardware" as small base-metal articles used in building and similar purposes. Leather belts and leather beltings are neither tools nor spare parts of machinery in the sense contemplated by that entry. Being articles made of leather, they do not answer to the notified category and are more appropriately classified as leather goods.

Conclusion: Leather belts and leather beltings do not fall within "mill-stores and hardware" and were rightly assessed as leather goods; the answer to the reference is in the affirmative, in favour of the assessee.

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