1985 (10) TMI 266

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....(1) of the U.P. Sales Tax Act (hereinafter referred to as the Act), against the order dated 14th January, 1985, passed by the Sales Tax Tribunal, Meerut Bench, Meerut, relating to the assessment year 1974-75. The assessee-respondent manufactures and sells pipe and pipe fittings. The disclosed turnover of the assessee was rejected by the assessing authority and the turnover was enhanced. The Ass....

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....ly erroneous on the ground that section 14(iv)(xi) which deals with the declared commodity does not contain pipe and pipe fittings, but the said entry reads as under: "Steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings." Mr. Jain submitted that pipe and pipe fittings manufactured by the assessee is of iron and not of steel and until and unless the au....