1976 (7) TMI 160

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..... rums and tins made of iron and sold by the assessee were taxable at 3 per cent as wares made of any metal or alloy other than brass or aluminium or gold or silver under Notification No. ST-3126/X-1012(4)-1965 dated 1st July, 1966?" The facts are not in dispute. The assessee effected sales in drums and tins made of iron. The finding by the assessing authority and the Assistant Commissioner (Judic .....

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..... by this notification. We agree with the ratio of this decision and are of the opinion that the drums and tins sold by the assessee was not covered by the aforesaid notification. See Indian Hume Pipe Company Ltd. v. State of Uttar Pradesh [1974] 34 S.T.C. 230. In view of what we have stated above we answer the question referred to us in the negative and against the department and in favour of th .....

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