The judgment of the court was delivered by

PATHAK, J. - The Additional Revising Authority, Sales Tax, Allahabad, has referred the following two questions for the opinion of this court :-

(1) Whether, under the facts and circumstances of the case, the weights and measures made of iron and sold by the assessee were covered by the expression "mill-stores and hardware" under the Notification No. ST-1367/X-1045(19)-1960 dated 5th April, 1961 ?

(2) Whether, under the facts and circumstances of the case, the turnover of the sales of the iron weights and measures from 1st April, 1963, to 31st May, 1963, was taxable at the rate of 3 per cent. or at the rate of 2 per cent. only ?

The assessee was assessed to sales tax under the U.P. Sales Tax Act on a turnover which included weights and measures. The Sales Tax Officer treated the weights and measures as liable to tax at 3 per cent. and determined the tax liability accordingly. On appeal by the assessee, the Assistant Commissioner (Judicial) Sales Tax did not agree with the view taken by the Sales Tax Officer and held that weights and measures were liable to tax at 2 per cent. only. The State applied in revision. The Additional Revis