1970 (2) TMI 109

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....ns) Sales Tax, Agra, has submitted the statement of the case and has invited the opinion of this court on the following question of law: "Whether the steel doors are hardwares taxable at 3 per cent. or building materials taxable at 2 per cent.?" The assessee manufactures and sells steel almirahs and steel doors. The dispute relates to the turnover of steel doors in respect of the assessment year....