1991 (4) TMI 434

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..... s Corporation Ltd., by application made under section 69 of the Gujarat Sales Tax Act, 1969, the Tribunal has referred the following question for our decision: "Whether on the facts and circumstances of the case, the Tribunal is right in law in holding that galvanised plain and corrugated iron sheets did not fall under entry 3 in Schedule B, Part I, to the Bombay Sales Tax Act, 1959 nor under ent .....

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..... ion that would not take it out of the description of "iron and steel". Thus, the question in so far as it pertains to corrugated iron sheets is concerned, it also stands answered by that decision. We, therefore, held that the Tribunal was not right in holding that galvanised plain and corrugated iron sheets did not fall under entry 3 in Schedule B, Part I to the Bombay Sales Tax Act, 1959 nor unde .....

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