( 1 ) THIS is assessees revision under Section 11 (1) of the U. P. Sales Tax Act relating to the assessment year 1973-74. The assessee deals in perforated iron sheets. His account books and disclosed turnover for the aforesaid year were rejected by the Sales Tax Officer and best judgment assessment was made which was confirmed on appeal except that some reduction was allowed in the net turnover. On further revision the Additional Judge (Revisions), Agra, accepted the accounts. As for rate of tax the Sales Tax Officer treated perforated sheets as mill stores or hardware while the Assistant Commissioner (Judicial) treated them to be an unclassified item and liable to tax as such. The assessee contended before the Additional Judge (Revisions) that perforated sheets sold by him fell in the category of "iron and steel" as defined in Clause (iv) of section 14 of the Central Sales Tax Act and after the amendment in the section by amending Act 61 of 1972, which came into effect from 1st April, 1973, sheets both plain and corrugated are covered by the expression "iron and steel". It was explained that the assessee purchases iron sheets and after perforating them against or