COMMISSIONER OF SALES TAX Vs. ASHWINI AND COMPANY

JUDGEMENT

(1.) THIS is a reference under section 11 of the U.P. Sales Tax Act at the instance of the Commissioner of Sales Tax, U.P. The Judge (Revisions), Sales Tax, U.P., has referred the following question for our opinion :

(2.) THE question as to whether bailing hoops are declared goods under section 14(iv) of the Central Sales Tax Act has been considered by the Gujarat High Court in the case already referred to and by the Madhya Pradesh High Court in the case of Commissioner of Sales Tax, Madhya Pradesh v. Hirji Nainsee and Co., Ujjain ([1972] 29 S.T.C. 365). The Gujarat High Court has held rivetted bailing hoops to be pieces of rolled steel sections, while the Madhya Pradesh High Court has held that they are not included in the definition of iron and steel as given in clause (iv) of section 14 of the Central Sales Tax Act, 1956. The controversy in the present reference resolves itself with reference to section 14(iv) of the Central Sales Tax Act. It will be convenient to quote that section. Section 14(iv) reads as under :

(3.) THE question is accordingly returned unanswered. There will, however, be no order as to costs. Counsel's fee is assessed at Rs. 100.