TaxTMI 
TaxTMI 
1969 (12) TMI 99
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....n knives manufactured by it. It was assessed to tax under the U.P. Sales Tax Act for the assessment year 1962-63 in respect of its turnover of knives. The Assistant Sales Tax Officer treated the knives as cutlery, and accordingly taxed the turnover at 7 per cent. On appeal by the assessee the Assistant Commissioner (Judicial) Sales Tax applied the rate of 3 per cent. on the turnover of table-knive....
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....at kitchen-knives and penknives are not to be regarded as cutlery. The entire controversy ranges over the question whether kitchen-knives and penknives can be described as "hardware" within the meaning of that term in the expression "mill-stores and hardware" contained in Notification No. ST-1367/X1045(19)-1960 dated the 5th April, 1961. The notification declares that the rate of tax in respect of....
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....t the various items mentioned in the entry must be understood in the sense implied from their membership of that category. "Mill-stores and hardware" have been deliberately set down as comprising between themselves a single category, and, therefore, when determining what "hardware" as used here means we must read the entire entry to ascertain what was intended within the category covered by it. It....