COMMISSIONER SALES TAX Vs. JAGDISH METAL WORKS

JUDGEMENT

(1.) In the revision filed by the assessee, the Additional Judge (Revisions) Sales Tax, by his judgment dated 25th February, 1980, held that brass rivets sold by the assessee were taxed as brasswares under Notification No. ST-II-6628/ X-1012-1972 dated 1st December, 1973 and not as hardware under Notification No. ST-II-6627/X-1012-1972 dated 1st December, 1973. This order of the Additional Judge (Revisions) became final. Subsequently an application before the Sales Tax Tribunal under.Section 22 of the Act was filed on behalf of the Commissioner, Sales Tax, praying 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.

(2.) Aggrieved, the Commissioner, Sales Tax, has filed the present revision.

(3.) 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 Notification No. ST-II-6627/X-1012-1972 dated 1st December, 1973?