The judgment of the Court was delivered by

PATHAK, J. - The assessee manufactures and sells operation tables, beds including fowler beds, bedside lockers, dressing carriages, instrument cabinets, revolving stools, instrument trollies, instrument tables and self-propelling chairs. It was assessed to sales tax under the U.P. Sales Tax Act for the assessment year 1957-58. The Sales Tax Officer treated the aforesaid items as furniture and levied tax at the rate of one anna per rupee by virtue of Notification No. ST-905/X dated 31st March, 1956, issued under section 3-A of the U.P. Sales Tax Act. The item "furniture" is entered at serial No. 14 in the list appended to that notification. The Sales Tax Officer repelled the contention of the assessee that the items sold by it constituted hospital equipment and not furniture and was, therefore, liable to tax under section 3 of the Act at the lower rate prescribed therein. The assessee filed an appeal and the Judge (Appeals) Sales Tax allowed the appeal in respect of the turnover of operation tables only. He held that operation tables could not be described as furniture. The revision application filed thereafter by the assessee was