B.N.Sapru, J. - (1.) This is a revision by the assessee and pertains to the assessment year 1974-75.
(2.) The assessee is a manufacturer of bulbs, etc. There are only two disputes in the case. (1) Whether the sale of coal-dust by the assessee is liable to be assessed to sales tax? (2) Whether the Tribunal was justified in assessing the tax on the sales of aluminium and brass caps made from the bulbs at the rate of 12 per cent treating them as a component of bulb instead of an unclassified item?
(3.) I will take up the first question first.;