Judgment

TULZAPURKAR, J., :- This appeal by special leave raises the question whether hypodermic clinical syringes could be regarded as glassware under Entry No. 39 of the First Schedule to U. P. Sales Tax Act, 1948?

2. The facts giving rise to the question lie in a narrow compass. The appellant firm (hereinafter called the assessee) manufactures and sells hypodermic clinical syringes. For the assessment year 1973-74 the assesses filed a return disclosing net U. P. sales of such syringes at Rs. 95,065/- The disclosed turnover was accepted by the Sales Tax Officer, Sector III Muzaffarnagar, but -as regards the rate of tax the assessee contended 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 31/2% or at 4% as "hospital equipment and appariatus" under Entry 44 of the First Schedule to the Act and on the turnover of Rs. 3,552/- for the period from December 1, 1973 to March 31, 1974 at the rate of 7% as an unclassified item. The Sales Tax Officer, however, treated the syringes as "glassware" and taxed the entire turnover of Rs. 95,065/- at the rate of 10% under Entry No. 39