1984 (2) TMI 310

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..... an order dated 26th July, 1982 passed by the Sales Tax Tribunal, Aligarh Bench, Camp Meerut the short question which arises for consideration is whether corrugated board boxes fall within the category of cardboard boxes and as such were taxable at the rate of two per cent under entry No. 27 of Notification No. ST-II-1363/X dated 5th April, 1961 or were liable to be taxed at the rate of three per .....

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..... les Tax, U.P. v. Tata Iron and Steel Co. Ltd. [1976] 38 STC 10; 1975 UPTC 104 held that notwithstanding galvanisation and corrugation the essential character of iron and steel is not changed and plain corrugated sheet made from iron remain iron and steel and fall within the category of hardware. In view of these decisions it is not possible to make any distinction between corrugated cardboard boxe .....

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