TMI Blog1973 (8) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... nover of the sale of G.I. pipes, effected by it, at Rs. 12,700. However, the Sales Tax Officer determined the turnover at Rs. 48,000 and calculated the sales tax payable on it by applying the rate of 3 per cent on the footing that G.I. pipes were hardware. In appeal, the assessee's turnover was fixed at the reduced figure of Rs. 17,000 and it was held that G.I. pipes being unclassified item, its turnover was liable to sales tax at 2 per cent. The Commissioner of Sales Tax took the matter up in revision. The judge (Revisions), Sales Tax, applying the ratio of the decisions of this court in the cases of Commissioner of Sales Tax v. Aftab Hussain Imdad Husain[1970] 25 S.T.C. 471. and Fine Trading Corporation v. Commissioner of Sales Tax, U.P.[ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rence to this notification had been made either in the revision petition or even in the application for reference. Hence, it could not be said that the question based on the notification dated 21st May, 1963, arose from his revisional order and no reference on its basis could therefore be made. As the question whether the turnover of the sale of G. I. pipes is taxable at 3 per cent under notification dated 21st May, 1963, has not been referred to this court, we will deal merely with the question whether G.I. pipes are covered by the expression "mill-stores and hardware" as used in the notification dated 5th April, 1961, and, as such, the turnover of their sale is liable to be taxed at 3 per cent as provided by that notification. The ambit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the limits within which its range is circumscribed have been broadly indicated in the cases already referred to above. Upon that test, weights and measures have nothing in common with mill-stores and, therefore, do not fall within the expression 'mill-stores and hardware' mentioned in the notification of 5th April, 1961..........." Applying the test laid down by the Full Bench for determining whether an article is one which is covered by the expression "hardware" within the meaning of the entry "mill-stores and hardware", as laid is the notification dated 5th April, 1961, we find that there is nothing in common between articles which are covered by the expression mill-stores and G.I. pipes. In the circumstances, the G.I. pipes cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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