1976 (7) TMI 160

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eferred for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the drums and tins made of iron and sold by the assessee were taxable at 3 per cent as wares made of any metal or alloy other than brass or aluminium or gold or silver under Notification No. ST-3126/X-1012(4)-1965 dated 1st July, 1966?" The facts are not in dispute. The assessee effected sales....