V. C. DAGA, J. - These two references are forwarded by the Sales Tax Tribunal at the instance of the Revenue for opinion of this Court under section 61(1) of the Bombay Sales Tax Act, 1959 ("the Act", for short). Since the issues in both these references are identical, both the references are heard and disposed of by a common judgment. For the sake of convenience we have taken the facts from the case of M/s. Neelam Appliances.

Statement of facts :

The respondent-Neelam Appliances is a manufacturer of stainless steel articles registered under the provisions of the Act. The respondent applied to the Commissioner of Sales Tax for determination of the correct rate of tax on the sale of stainless steel water filter, effected under their invoice No. 42/93-94 dated May 3, 1993.

It was the contention of the respondent before the Commissioner of Sales Tax as also before the Tribunal that the stainless steel water filter was stainless steel utensil, covered by Schedule entry C-II-46 covered by entry No. 145(1) of notification issued under the provisions of section 41 of the Act, thereby it attracts tax at 1 per cent.

The Commissioner of Sales Tax by order dated July 12, 1993