TaxTMI 
TaxTMI 
1972 (9) TMI 137
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....x, 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 No. ST-1367/X-1045(19)-1960 dated 5th April....
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....e 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 coils were purchased by the assessee from M/s. India....
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....factured 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 in Commissioner of Sales Tax v. Aftab Husain Imdad H....