1970 (9) TMI 98

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....of the Commissioner of Sales Tax, U.P., Lucknow, the Additional judge (Revisions) Sales Tax, Agra, has submitted this reference under section 11(3) of the U.P. Sales Tax Act for the opinion of this court on the following two questions: "(1) Whether under the circumstances of the case the steel trays are hardware taxable at 3 per cent. as per Notification No. S.T. 1367/X-1045 (19)-1960 dated 5th....

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..... 1367/X-1045(19)-1960 dated 5th April, 1961, and as such should be taxable at the rate of 3 paise per rupee, whereas according to the assessee, the two items do not fall within that notification, but are unclassified items assessable at the rate of 2 paise per rupee as provided in section 3 of the Act. The judge (Revisions) has finally held that the tin trays and tin calendars manufactured and so....

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....of iron and other base metals would be hardware. This court after examining the question in detail held that it is not the dictionary meaning that has to be given to an entry in a notification under the U.P. Sales Tax Act. Where no definition is given in the Act itself, a particular entry has to be understood in the commercial sense. It was held by the Bench in that case that hardware and mill-sto....