1979 (3) TMI 191

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.... Tax Officer did not accept the assessee's contention that they were taxable as an unclassified item. He treated them as hospital equipment and apparatus, and taxed them accordingly. On an appeal being filed, the appellate authority took the view that they were taxable as an unclassified item. The Commissioner then filed a revision. The revising authority held that the thermometers were not hospit....

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....or defeating the assessee's claim that it was an unclassified item was confined to the contention that it was hospital equipment and apparatus. In view of the question whether thermometers should be classified as glassware does not arise out of the order of the revising authority, it cannot be answered in the present revision. I, therefore, decline to express any opinion in the circumstances of th....