COMMISSIONER OF SALES TAX Vs. MOHD FAROOQ

JUDGEMENT

(1.) THE question referred to us is :

(2.) A Division Bench of this Court in commissioner of Sales Tax v. Aftab Husain Imdad Husain ([1970] 25 S.T.C. 471) has held that mill-stores and hardware were two allied trades, that mill-stores comprised of items like small tools and spare parts of machinery, that the hardware trade refers ordinarily to small items of base metals particularly building materials like nuts, bolts, hinges, latches, curtain railings, rivets, window grills, etc. In Commissioner of Sales Tax v. Sukhmangal Prasaddam Murat (Sales Tax Reference No. 276 of 1970 decided on 20th November, 1970 (Allahabad High Court)), a Division Bench held that in view of the decision in Aftab Husain's case ([1970] 25 S.T.C. 471), nails must be treated as included in the expression "hardware".

(3.) REFERENCE answered accordingly.