1974 (9) TMI 105

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....A, J.-The question of law which requires consideration in this case is whether plain and corrugated sheets made of iron come under section 3-AA of the U.P. Sales Tax Act or is taxable at 3 per cent as hardware. Clause (iv) of section 3-AA(1) refers to iron and steel and it goes on to categorise the different varieties thereof by using the phrase "that is to say". Sub-clause (d) refers to the form ....

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....material. By the process of galvanisation and corrugation, the iron and steel do not lose their essential character as iron and steel. In view of this decision it must be held that galvanisation and corrugation process does not change the essential character of the iron and steel. They remain iron and steel. In view of the finding that galvanising and corrugating are done by the same mill which ma....