1985 (11) TMI 219

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....tioner-firm was charged 6 per cent tax on the sales of tubular trusses which were manufactured by joining pipes, channels, tees, sheets, etc., and were to be used for support of roofs for the godowns of the Haryana State Agricultural Marketing Board. It was contended before the Assessing Authority that tubular trusses were nothing but steel structurals within the meaning of sub-item (v) of item (i....

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....that the Tribunal has correctly interpreted the law. From the said observation it is apparent that even in the opinion of the Tribunal, the questions posed were questions of law. Otherwise also, it has never been doubted that the question as to whether certain goods fall within a particular entry or not, is always a question of law. The prayer for reference, therefore, could not be declined on the....