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TMI Blog1969 (12) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... essed to tax under the U.P. Sales Tax Act for the assessment year 1962-63 in respect of its turnover of knives. The Assistant Sales Tax Officer treated the knives as cutlery, and accordingly taxed the turnover at 7 per cent. On appeal by the assessee the Assistant Commissioner (Judicial) Sales Tax applied the rate of 3 per cent. on the turnover of table-knives and taxed the sales of penknives and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be regarded as cutlery. The entire controversy ranges over the question whether kitchen-knives and penknives can be described as "hardware" within the meaning of that term in the expression "mill-stores and hardware" contained in Notification No. ST-1367/X1045(19)-1960 dated the 5th April, 1961. The notification declares that the rate of tax in respect of the turnover of "mill-stores and hardwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y must be understood in the sense implied from their membership of that category. "Mill-stores and hardware" have been deliberately set down as comprising between themselves a single category, and, therefore, when determining what "hardware" as used here means we must read the entire entry to ascertain what was intended within the category covered by it. It could be said that the word "hardware" i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -knives and penknives. In our opinion, the notification dated 5th April, 1961, is not attracted at all. Kitchen-knives and penknives should be taxed at the general rate of 2 per cent. levied under section 3 of the U.P. Sales Tax Act. We answer the question referred accordingly. The assessee is entitled to its costs, which we assess at Rs. 100. Counsel's fee is assessed in the same figure. Refere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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