( 1 ) THE following question of law was referred for the opinion of this Court under Section 11 of the U. P. Sales Tax Act, as it stood before its amendment: whether, in the facts and circumstances of the case, windscreen wipers and oil gauge manufactured and sold by the assessee and utilised in diesel locomotive were spare parts of machinery liable to be taxed at the rate of 6 per cent under Notification No. ST-7098/x -1012-1965 dated 1st October, 1965?

( 2 ) AS the law has been amended, this reference is being decided as revision. The facts in brief are as follows: The assessee manufactured and sold various articles used in machinery in the assessment years 1970-71, 1971-72 and 1972-73. The dispute in this revision is in respect of windscreen wipers and oil gauges supplied to Diesel Locomotive Works, Varanasi. It was claimed by the department that they are taxable as spare parts of machinery whereas the assessee claimed its taxability as unclassified item. The windscreen wiper is used to remove the rain-water or water falling on the windscreen of the automobile whereas oil gauge is used to measure the level of oil. The relevant notification read as under: in exerci