- (1.) We are unable to see any substance in this appeal,
(2.) It cannot be said that the shoe tips, heels, tip toes, tip nails made of iron or steel are "plates both plain and chequered in all qualities" within the meaning of Ss. (vii) of clause (iv) of Section 14 of the central Sales tax Act as amended by the central Sales Tax (Amendment) Act, 1962. The appeal accordingly fails and is dismissed with no order as to costs.;