1978 (2) TMI 194

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....ould fall under item 109 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. The item read as follows: "Articles made of stainless steel." The Tribunal has held that fountain-pen nibs cannot be treated as an article made of stainless steel. We are inclined to agree. When one speaks of an article made of stainless steel, it is essential that the article must at least be substanti....