SUNEET KUMAR,J. - (1.) Heard learned counsel for the parties.
(2.) The instant revision relates to the assessment year 1996-97 under the Central Sales Tax Act and is directed against the order of the Commercial Tax Tribunal dated 2 December 2010.
(3.) The dealer/revisionist is engaged in the manufacture and sale of iron and steel which is being sold to the railways. The question of law is as to whether MCI inserts i.e. cast iron castings is covered under the item (i) of Sub-clause (iv) of Section 14 of the Central Sales Tax Act, 1956.;