1985 (11) TMI 219

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssessment year 1972-73, the petitioner-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 me....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion was rejected with the observation 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, t....