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    <title>1979 (3) TMI 191 - ALLAHABAD HIGH COURT</title>
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    <description>Thermometers, though used in hospitals, are also used in households and do not in common understanding become hospital equipment and apparatus merely because of such use. The attempted alternative contention that they were glassware was not entertained. The assessee&#039;s treatment of thermometers as an unclassified item was therefore sustained.</description>
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    <pubDate>Thu, 29 Mar 1979 00:00:00 +0530</pubDate>
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      <title>1979 (3) TMI 191 - ALLAHABAD HIGH COURT</title>
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      <description>Thermometers, though used in hospitals, are also used in households and do not in common understanding become hospital equipment and apparatus merely because of such use. The attempted alternative contention that they were glassware was not entertained. The assessee&#039;s treatment of thermometers as an unclassified item was therefore sustained.</description>
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      <pubDate>Thu, 29 Mar 1979 00:00:00 +0530</pubDate>
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