1970 (2) TMI 108

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....he connected reference under the U.P. Sales Tax Act have been submitted by the Judge (Revisions) Sales Tax, Lucknow, for the opinion of this court on the following common question of law: "Whether before 1st June, 1963, on which date the Notification No. ST-2104/X-902(16)/52 was published in the U.P. Gazette 'iron buckets' were taxable at 3 per cent. under Notification No. ST-1367/X-1045(19)/ 1....

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....Husain Imdad Husain (S.T.R. No. 576 of 1968 decided on November 13, 1969) Since reported at [1970] 25 S.T.C. 471.  has interpreted this entry. The Bench in that case after examining the rival contentions of the parties at length expressed the opinion that the term "hardware" in the commercial community is confined to the well defined section of trade and it does not include all items made of ....

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....her Notification No. ST-2104/X-902(16)/52 dated 21st May, 1963, was published in the official Gazette of 1st June, 1963, declaring that with effect from the date of the publication of that notification in the Gazette, the rate of sales tax in respect of the turnover of wares made of any metal or alloy, other then brass or aluminium, would be raised from two paise per rupee to three paise per rupee....