1974 (3) TMI 101

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..... was taxable as hardware within the meaning of Notification No. ST-1367/X-1045(19)-1960 dated 5th April, 1961?" A Division Bench of this Court in Commissioner of Sales Tax v. Aftab Husain Imdad Husain [1970] 25 S.T.C. 471. has held that mill-stores and hardware were two allied trades, that mill-stores comprised of items like small tools and spare parts of machinery, that the hardware trade refers .....

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