The judgment of the court was delivered by

GULATI, J. - At the instance of the Commissioner of Sales Tax, U.P., Lucknow, the Judge (Revisions) Sales Tax, Lucknow, has submitted this statement of the case, under section 11(3) of the U.P. Sales Tax Act. The following two questions of law have been referred :

"(1) Whether galvanised iron wire in coils sold by the assessee comes under the category of 'iron goods' liable to tax as 'hardware' under Notification No. ST-1367/X-1045(19)-1960 dated 5th April, 1961, or as 'wares made of any metal or alloy' under Notification No. ST-2104/X-902(16)-62 dated 21st May, 1963, or as unclassified items under section 3 of the U.P. Sales Tax Act or as 'iron and steel' liable to tax at single point under sub-section (1)(d)(iv) of section 3-AA of the U.P. Sales Tax Act ?

(2) If the answer to question (1) above is that galvanised iron wire in coils comes under the category of 'iron goods', whether the learned additional revising authority has erred in law in holding it as coming under the category of 'iron and steel' assessable at single point when sold to consumers under section 3-AA of the U.P. Sales Tax Act ?"

The questions have been framed i