1974 (9) TMI 83

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..... 3-AA of the U.P. Sales Tax Act or is taxable at 3 per cent as hardware. Clause (iv) of Section 3-AA(l) refers to iron and steel and it goes on to categorise the different varieties thereof by using the phrase "that is to say". Sub-clause (d) refers to the form in which they are directly produced by the rolling mill. In the present case it seems to have been found that the mill which manufactures t .....

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..... iew of this decision it must be held that galvanisation and corrugation process does not change the essential character of the iron and steel. They remain iron and steel. In view of the rinding that galvanising and corrugating are done by the same mill which manufactures them, the case clearly falls within Sub-clause (d) of Clause (iv) of Section 3-AA(l). 3. Learned counsel has not pressed that t .....

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