1988 (10) TMI 267

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....ent 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 centres round the rate of tax at which the sa....

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.... 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 stainless steel blades, I find that in the Encyclopedi....