SHYAM AND COMPANY Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) The Revising Authority, Allahabad, has referred the following two questions of law for the opinion of this Court:

(2.) The reference is being treated as a revision in view of the amendment in the law.

(3.) As has been noticed, the first question is as to whether record players, record changers and records fall within the category of item No. 7 of Notification No. ST-1738/X -- 1012-1963 dated 1st June, 1963. We will address ourselves to the first question at the outset. Item No. 7 of the notification is to the following effect: