1973 (11) TMI 69

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....s referred the following question of law for the opinion of this court: "Whether, under the circumstances of the case, the pulleys sold by the assessee are liable to tax at the rate of 6 per cent as machine parts as per Notification No. ST-7098/X-1012-1965, dated 1st October, 1965, or are mill-stores and hardware liable to tax at the rate of 3 per cent under Notification No. ST-1367/X-1045(19)-19....

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....r in question. In view of the abovementioned facts, the question whether the pulleys were hardware does not arise in the present case. We, therefore, reframe the question as under: "Whether, under the circumstances of the case, the pulleys manufactured by the assessee were liable to be taxed as machine parts at the rate of 6 per cent under Notification No. ST-7098/X-1012-1965, dated 1st October, ....