BHAGWATI, J. - On the application of the applicants under section 27 of the Bombay Sales Tax Act, 1953, the Deputy Commissioner of Sales Tax determined that rivetted baling hoops sold by the applicants under their bill No. 293 dated 7th November, 1958, were not covered by any specific entry in any of the Schedules to the Act, and, therefore, fell within the residuary entry 80 in Schedule B to the Act. The contention of the applicants was that rivetted bailing hoops were rolled steel sections sold in the same form in which they were directly produced by the rolling mills and were, therefore, covered by entry 4(d)(iv) in Schedule AA to the Act. This contention was negatived by the Deputy Commissioner of Sales Tax who agreed that rivetted baling hoops were rolled steel sections but took the view that they were not sold in the same form in which they were directly produced by the rolling mills and did not, therefore, come within entry 4(d)(iv) in Schedule AA to the Act and since they were not claimed to fall within any other specific entry the residuary entry 80 in Schedule B to the Act applied for determining the rate of tax. The applicants being aggrieved by the decision of