COMMISSIONER SALES TAX Vs. RAM DEO UMA SHANKER

JUDGEMENT

(1.) The only question in this revision by the Commissioner of Sales Tax which pertains to the year 1975-76, is as to whether the Tribunal rightly found that the cast iron karahies sold by the assessee which were made of cast iron and silica sand, were taxable under item 83 of Notification No. ST-II-332/ X-1012-1971 dated 15th November, 1971, or as an unclassified item.

(2.) Item 83 of the notification runs as follows : Scissors, nut-crackers (sarautas), ordinary knives and chhuries, razors (ustare), iron-made kitchen utensils and appliances....

(3.) The Additional Judge (Revisions) has taken the view that karahies sold by the assessee were iron-made kitchen utensil and taxable at the rate of 3 per cent under the notification and not as an unclassified item.