1973 (8) TMI 128

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt." For the assessment year 1964-65, the assessee, Messrs. Jindal Bros., filed returns, disclosing the turnover of the sale of G.I. pipes, effected by it, at Rs. 12,700. However, the Sales Tax Officer determined the turnover at Rs. 48,000 and calculated the sales tax payable on it by applying the rate of 3 per cent on the footing that G.I. pipes were hardware. In appeal, the assessee's turnover was fixed at the reduced figure of Rs. 17,000 and it was held that G.I. pipes being unclassified item, its turnover was liable to sales tax at 2 per cent. The Commissioner of Sales Tax took the matter up in revision. The judge (Revisions), Sales Tax, applying the ratio of the decisions of this court in the cases of Commissioner of Sales Tax v. Af....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... rate of 3 per cent under the notification dated 21st May, 1963. The Judge (Revisions) points out that no reference to this notification had been made either in the revision petition or even in the application for reference. Hence, it could not be said that the question based on the notification dated 21st May, 1963, arose from his revisional order and no reference on its basis could therefore be made. As the question whether the turnover of the sale of G. I. pipes is taxable at 3 per cent under notification dated 21st May, 1963, has not been referred to this court, we will deal merely with the question whether G.I. pipes are covered by the expression "mill-stores and hardware" as used in the notification dated 5th April, 1961, and, as such....