The judgment of the court was delivered by

GULATI, J. - At the instance of M/s. Shadi Cycle Industries, Agra, hereinafter referred to as the assessee, the Additional Judge (Revisions) Sales Tax, Agra, has submitted this statement of the case and has invited the opinion of this court on the following two questions :

"(1) Whether on the facts and circumstances of the case the seat covers made of thick tanned leather could be treated to be commodity different from tanned leather ?

(2) If the answer to question No. (1) is in the affirmative, whether such leather covers were taxable as unclassified goods or leather goods or as accessories of cycle or as cycle parts ?"

The dispute between the assessee and the revenue relates to assessment year 1961-62 and concerns the turnover of cycle seat covers. The seat covers are made of hard tanned leather which are component parts of a cycle seat or saddle. The department has assessed the turnover of these covers ar 5 per cent. as falling in entry No. 34 of Notification No. S.T.-1363/X-1045(19)(1960) dated 5th April, 1961, issued under section 3-A of the Act. That entry reads :

"Bicycles, tricycles and perambulators and parts and accessor