1972 (9) TMI 137

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....instance of the Commissioner of Sales Tax, U.P., Lucknow, the Judge (Revisions) Sales Tax, Lucknow, has submitted this statement of the case, under section 11(3) of the U.P. Sales Tax Act. The following two questions of law have been referred: "(1) Whether galvanised iron wire in coils sold by the assessee comes under the category of 'iron goods' liable to tax as 'hardware' under Notification N....

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.... as under: "(i) Whether galvanised iron wire in which the assessee deals can be said to be 'hardware' and (ii) if it is not 'hardware', whether it is iron and steel covered by section 3-AA of the U.P. Sales Tax Act." The assessee carries on business in iron and steel. During the assessment year 1964-65, the assessee sold certain quantity of galvanised iron wire rolled into coils. These co....

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....e a "ware". A "ware" when used as a noun means "manufactured articles, products of arts or craft or produce". The finding in this case is that the assessee sells galvanised wire in the same condition in which he purchases from the manufacturer mills, the coils, so that there is no question of their being hardware. By "hardware" is meant small articles like nuts, bolts, etc., as held by this court ....