95,065.
Appeal by Special Leave from the Judgment and Order dated 16.8.1969 of the Addl.
Judge Revisions Sales Tax, Saharanpur in Revision Appln.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
3,552/ for the period from December 1, 1973 to March 31, 1974 at the rate of 7 as an unclassified item.
151 of 1981.
The disclosed turnover was accepted by the Sales Tax Officer, Sector III Muzaffarnagar, but as regards the rate of tax the assessee companytended that the clinical syringes in respect of their turnover of Rs.91,513 up to November 30, 1973 should be regarded as an unclassified item and taxed at the rate of 3 1/2 or at 4 as hospital equipment and apparatus under Entry 44 of the First Schedule to the Act and on the turnover of Rs.
For the assessment year 1973 74 the assessee filed a return disclosing net U.P. sales of such syringes at Rs.
1688/78.
Ramamurthi and Miss R. Vaigai for the Appellant.
The Judgment of the Court was delivered by TULZAPURKAR, J. This appeal by special leave raises the question whether hypodermic clinical syringes companyld be regarded as glass ware under Entry No.
B. P. Maheshwari and Suresh Sethi for the Respondent.
C. Manchanda.
39 of the First Schedule to U.P. Sales Tax Act, 1948 ?
The appellant firm hereinafter called the assessee manufactures and sells hypodermic clinical syringes.
The facts giving rise to the question lie in a narrow companypass.
