1970 (2) TMI 109

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..... ons) Sales Tax, Agra, has submitted the statement of the case and has invited the opinion of this court on the following question of law: "Whether the steel doors are hardwares taxable at 3 per cent. or building materials taxable at 2 per cent.?" The assessee manufactures and sells steel almirahs and steel doors. The dispute relates to the turnover of steel doors in respect of the assessment yea .....

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..... ity and may be described as building material. Therefore the turnover of steel doors would be taxable under section 3 and not at 3 per cent. as classified item. We accordingly answer the question by saying steel doors are not hardwares and as such will be taxable at 2 per cent. as unclassified item or as building material but not at 3 per cent. as an item of hardware. As no one has appeared on beh .....

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