1970 (2) TMI 109

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s Tax Act, the Additional Judge (Revisions) 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 s....