1973 (11) TMI 69

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....l Judge (Revisions), Sales Tax, Agra, has 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 un....

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.... the prevalent rate for the assessment year 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 ....