SHARPEDGE LIMITED Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) Raising a small but interesting question, this revision is filed by the dealer, engaged in the business of manufacture and sale of Erasmic blades for the assessment year 1979-80 against the Tribunal's order dated 28th February, 1986.

(2.) The sole question for determination in this revision is whether the turnover of Erasmic blades is liable to be taxed as an unclassified item at the rate of 8 percent under Section 3-A(1)(e) of the U.P. Sales Tax Act, 1948 (for short "the Act, 1948") or at the rate of 10 per cent as classified item under the entry 102 of the Notification No. ST-II-10853/X-6(23)-79 dated 7th December, 1979, which runs as follows : Articles made wholly or principally of stainless steel, except surgical instruments.

(3.) The assessing officer in the reassessment order took the view that the product of the assessee, i.e., the Erasmic blades, is covered by the aforesaid entry 102.