1988 (10) TMI 267

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....x, U.P., against the provisional assessment orders for the various months of the years 1985 to 1987 raise a common controversy and are directed against two consolidated orders each dated 2nd April, 1988 passed by the Sales Tax Tribunal in regard to the same assessee. During the said years in question the assessee manufactured safety razor blades at Ghaziabad. The dispute between the parties cen....

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....ge Limited, Meerut v. Commissioner of Sales Tax, U.P. Lucknow [1989] 73 STC 90; 1987 UPTC 1321 wherein it has been held that the Erasmic blades manufactured by the assessee are commercially not stainless steel items but are liable to be taxed as unclassified item. It has been further held that the popular concept of stainless steel items lacks in blades. Adverting back to the concept of the stainl....

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....uthority, Rohtak [1987] 67 STC 233; 1988 UPTC 126, in paragraph No. 5 of the judgment Honourable the Supreme Court has taken the view that in the absence of a statutory definition of the term "brick", the common parlance meaning of the word as found in the dictionaries has to be accepted. In these circumstances and in view of the decision of this Court in the case of Sharpedge Limited, Meerut [....