1983 (9) TMI 260

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....es Tax Tribunal under section 22 of the Act was filed on behalf of the Commissioner, Sales Tax, praying that the brass rivets should be taxed as hardware. This application was rejected by the Tribunal by its order dated 15th May, 1982. In its order, the Tribunal stated that in STR No. 811 of 1980. (S.N. Industries Corporation v. Sales Tax Commissioner) decided on 14th August, 1981 (printed infra), it had been held that brass rivets were not hardware. Aggrieved, the Commissioner, Sales Tax, has filed the present revision. The question framed in the memorandum of revision is follows as "Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal, Agra, was justified to hold that brass rivets are taxable as brasswares....

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....ntion was repelled by the revising authority also on the principle laid down by this Court in Commissioner of Sales Tax v. Aftab Husain Imdad Husain [1970] 25 STC 471.   In Aftab Husain's case [1970] 25 STC 471 the Division Bench was concerned with Notification No. ST-1367/X-1045 (19) dated 5th April, 1961, levying tax on the turnover of "mill-stores and hardwares". While considering the meaning of the word "hardware" the Division Bench held: "In the popular sense 'hardware' would comprise of small articles of base metals such as iron, copper, aluminium and their alloy like brass, etc." In Commissioner of Sales Tax v. Ram Niwas Puskar Dutt [1971] 28 STC 736 (FB); 1971 UPTC 413 (FB), a Full Bench of this Court affirmed the decisio....