1974 (3) TMI 101

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..... ment of the court was delivered by SATISH CHANDRA, J.- The question referred to us is: "whether small nails used as shoe material was taxable as hardware within the meaning of Notification No. ST-136 .....

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..... ials like nuts, bolts, hinges, latches, curtain railings, rivets, window grills, etc. In Commissioner of Sales Tax v. Sukhmangal Prasaddam Murat Sales Tax Reference No. 276 of 1970 decided on 20th Nov .....

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