COMMISSIONER OF SALES TAX Vs. TAJ AND CO

JUDGEMENT

(1.) THIS is a reference under S. 11(3) of the U.P. ST Act. The assessment year involved in 1965-66.

(2.) THE assessee manufactures scissors and razors. The assessee claimed that the turn-over of razors was exempt from tax under Notification No. S.T. 911/X, dt. 31st March, 1956. That notification exempts from tax qualify marked 'knives'. It was the assessee's contention that there was no difference between a knife and a razor. Both are cutting instruments. This claim of the assessee was not accepted by the STO. The Judge (Revisions) however, has accepted this claim. The Commissioner is aggrieved and at his instance the following question of law has been referred to this Court for opinion :

(3.) AS on one has appeared on behalf of the assessee, there will be no order as to costs.