TMI Blog1983 (9) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the brass rivets should be taxed as hardware. This application was rejected by the Tribunal by its order dated 15th May, 1982. In its order, the Tribunal stated that in STR No. 811 of 1980. (S.N. Industries Corporation v. Sales Tax Commissioner) decided on 14th August, 1981 (printed infra), it had been held that brass rivets were not hardware. Aggrieved, the Commissioner, Sales Tax, has filed the present revision. The question framed in the memorandum of revision is follows as "Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal, Agra, was justified to hold that brass rivets are taxable as brasswares under Notification No. ST-II-6628/X-1012-1972 dated 1st December, 1973, and not as hardware under Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax v. Aftab Husain Imdad Husain [1970] 25 STC 471. In Aftab Husain's case [1970] 25 STC 471 the Division Bench was concerned with Notification No. ST-1367/X-1045 (19) dated 5th April, 1961, levying tax on the turnover of "mill-stores and hardwares". While considering the meaning of the word "hardware" the Division Bench held: "In the popular sense 'hardware' would comprise of small articles of base metals such as iron, copper, aluminium and their alloy like brass, etc." In Commissioner of Sales Tax v. Ram Niwas Puskar Dutt [1971] 28 STC 736 (FB); 1971 UPTC 413 (FB), a Full Bench of this Court affirmed the decision in Aftab Husain's case [1970] 25 STC 471 and observed: "What is comprehended within the expression, 'mill-stores ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l which did not easily corrode or tarnish. In Hindi, Notification No. ST-1367 dated 5th April, 1961, read as under, "Mill-store tatha lohe ke bani vastuyen." It clarifies that the entry has to be confined to articles of iron only. The word "hardware" may be wide. It may include small articles of base metal but if the notification is confined to things made of specific metal, namely, iron, then it cannot be extended to articles made of brass, etc. In view of this it is unnecessary to consider whether brass is noble or base metal. In the result this revision succeeds and is allowed. The order passed by the Additional judge (Revisions) is set aside. The question of law raised by the assessee is decided by saying that brass rivets were not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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