1973 (7) TMI 65

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....Sales Tax, Meerut, has referred the following question for our opinion: "Whether, on the facts and in the circumstances of the case, the nuts and bolts which the assessee has manufactured for hair clippers are machinery parts vide Notification No. ST-7098/X-1012-1965 dated 1st October, 1965?" The petitioner-firm carried on the business of manufacture and sale of nuts and bolts of sewing mach....

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.... books of the assessee. Considering the question as to whether the nuts and bolts manufactured by the assessee for sewing machines and hair clippers were parts of machinery or an item of hardware, he held that nuts and bolts manufactured for sewing machines were parts of machinery inasmuch as sewing machines fell within the category of machinery, while nuts and bolts manufactured and sold for hair....