SAHAI, J. - (1.) In the assessment year 1970-71, the assessee carried on business of manufacturing and selling brass rivets, brass eye-lids, brass wires and iron nails. In respect of brass rivets its case was that they were manufactured for use in military shoes and as there was not other use of it, it was taxable as unclassified item. The contention was repelled by the revising authority also on the principle laid down by this Court in Commissioner of Sales Tax v. Aftab Husain Imdad Husain [1970] 25 STC 471. In Aftab Husain's case [1970] 25 STC 471 the Division Bench was concerned with Notification No. ST-1367/x - 1045 (19) dated 5th April, 1961, levying tax on the turnover of "mill-stores and hardwares. " While considering the meaning of the word "hardware" the Division Bench held : " In the popular sense 'hardware' would comprise of small articles of base metals such as iron, copper, aluminium and their alloy like brass, etc. " In Commissioner of Sales Tax v. Ram Niwas Puskar Dutt [1971] 28 STC ' (FB); 1971 UPTC 413 (FB), a Full Bench of this Court affirmed the decision Aftab Husain's case [1970] 25 STC 471 and observed : " What is comprehended within the expression, 'mill-stores and hardware' are all those articles which whether described as mill-stores or hardware have something common with each other. " From this observation an attempt was made to argue that even if an item was hardware it could not taxed as such unless in could be considered to be mill-store also. This is an incorrect reading of the decision. In observation was made to highlight the meaning which could be given to the word "hardware". As the meaning of hardware is very wide the Division Bench and the Full Bench with assistance of the word "mill-store" and the principle of interpretation that a word can be known from the company it keeps restricted the meaning to small items particularly building material. It was then urged that the observation in Aftab Husain's case [1970] 25 STC 471 which has been quoted above and which was the basis of the order passed by the revising authority was erroneous and did not take into consideration that brass was also a noble metal. According to the learned counsel the observation that brass was base metal was obiter dicta and in any case the matter be referred to larger Bench. Reliance was placed on extracts from "a Dictionary of Science" by E. B. Uvaror and Dr. Champman, Penguin books, "a new Certificate Chemistry" by A. Holderness and J. Lambert and passage from Encyclopaedia Britannica to establish that a noble metal is one which does not corrode or tarnish in air or heat or water and are not easily attacked by acids. And brass was a metal which did not easily corrode or tarnish. In Hindi, Notification No. St-1367 dated 5th April, 1961, read as under, " Mill-store tatha lohe ke bani vastuyen. " It clarifies that the entry has to be confined to articles of iron only. The word "hardware" may be wide. It may include small articles of base metal but if the notification is confined to things made of specific metal, namely, iron, then it cannot be extended to articles made of brass, etc. In view of this it is unnecessary to consider whether brass is noble or base metal. In the result this revision succeeds and it allowed. The order passed by the Additional Judge (Revisions) is set aside. The question of law raised by the assessee is decided by saying that brass rivets were not taxable as "hardware" in 1970-71. The assessee is entitled to its costs which is assessed at Rs. 300. .;