1978 (4) TMI 220

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....question referred for our opinion is whether G.I. pipes and C.I. pipes were taxable as unclassified items at 2 per cent or under the entry "wares made of any metal or alloy". Similar question arose in Indian Hume Pipe Co. Ltd. v. State of Uttar Pradesh and Others(1). It was held that on a reading of the English and Hindi version of the notification dated 21st May, 1963, it is clear that the wor....