1970 (2) TMI 120

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....ax Act, the Additional judge (Revisions) Sales Tax, Agra, has at the instance of the Commissioner of Sales Tax, U.P., Lucknow, submitted this statement of the case with the following question of law for our opinion: "Whether the rexine covers and pads are cycle parts or accessories as mentioned in Notification No. S.T. 187/X-900(15)/61 dated 13th May, 1963, and taxable as such or as unclassifie....

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....uld be applicable is Notification No. S.T. 1363/X-1045 (19)/60 dated 5th April, 1961, and the relevant entry is at serial No. 34 of the Schedule annexed to that notification. Entry No. 34 reads: "Bicycles, tricycles and perambulators and parts and accessories thereof other than tyres and tubes." However, there is no material difference between this notification and the notification referred ....