1970 (2) TMI 108 - HC - VAT and Sales Tax

Summary

The judgment pertains to the taxation of iron buckets under the U.P. Sales Tax Act. The court ruled that iron buckets should be taxed at 2% as an unclassified item under section 3 before June 1, 1963. The court clarified that iron buckets do not fall under the category of "hardware and mill-stores." The decision was based on a previous interpretation of the term "hardware" and a subsequent notification issued in 1963.