COMMISSIONER OF SALES TAX Vs. CHANDRAKANT KESHAV WADKE

JUDGEMENT

(1.) These are two references made under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as "the said Act"), at the instance of the Commissioner of Sales Tax.

(2.) Both these references arise out of a common judgment given by the Sales Tax Tribunal and are being disposed of by this judgment. The question referred to us for our determination in these references is as follows :

(3.) Sales Tax Reference No. 166 of 1976 relates to the assessment period 1st November, 1968, to 31st March, 1969, and Sales Tax Reference No. 167 of 1976 relates to the assessment period 1st April, 1969, to 31st March, 1970. The facts giving rise to these references are as follows : The assessee is a proprietary concern manufacturing trophies, crests, mementoes and shields made of metal. While assessing the assessee for the aforesaid two periods, the Sales Tax Officer concerned, by two separate assessment orders, held that the trophies, shields, crests and mementoes sold by the assessee were covered by entry 13 of Schedule E to the said Act and taxed the sales thereof accordingly. The assessee preferred two appeals against this decision to the Assistant Commissioner of Sales Tax, who dismissed the said appeals. The assessee then preferred second appeals to the Sales Tax Tribunal. The Tribunal accepted the contention of the assessee that the aforesaid articles were not "ornamental metalware" within the meaning of the said expression in entry 13 of Schedule E to the said Act and held that they were covered by entry 22 of the said schedule. It is from this decision of the Tribunal that the question referred to us arises.