https://www.taxtmi.com/caselaws?id=152591 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". en-us Wed, 09 Aug 1978 00:00:00 +0530 Sat, 06 Jul 2013 17:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152591 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". Case-Laws VAT and Sales Tax Wed, 09 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152591