JUDGMENT

MISRA, C.J. - The petitioners are carrying on business in hardware and iron materials, amongst other articles, about the taxation of which there is no dispute. They sell B.P. sheets (iron plates) and iron rods. The method adopted by them is to cut into pieces the B.P. sheets and iron rods according to the needs of the customers. During the relevant period - quarters ending 31st March, 1965 and 30th September, 1965 - they were assessed at five per cent. in respect of the B.P. sheets and iron rods. Their case is that they were liable to be taxed at two per cent. under entry 3C (b) and (c). The assessing officer and the Assistant Commissioner of Sales Tax rejected their case and assessed them of five per cent. in respect of the B.P. sheets and iron rods. Without going up in appeal to the Tribunal the petitioners have filed this writ application against the appellate order of the Assistant Commissioner of Sales Tax.

2. Under Notification No. 33927-CTA-130/57 F. dated the 30th December, 1957, certain goods were taxable at rates as indicated in the schedule attached to the notification. The relevant entry stands thus :

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