JUDGMENT C.S.P. Singh, J.
The Additional Judge (Revisions), Sales Tax, Meerut, has referred the following question for our opinion :
Whether, on the facts and in the circumstances of the case, the nuts and bolts which the assessee has manufactured for hair clippers are machinery parts vide Notification No. ST-7098/X-1012-1965 dated 1st October, 1965
2. The petitioner-firm carried on the business of manufacture and sale of nuts and bolts of sewing machines and hair clippers. The account books of the assessee were rejected and a best judgment assessment made. The estimate of the turnover for nuts and bolts manufactured and sold by the assessee of sewing machines and hair clippers was fixed at Rs. 50,000 under the U.P. Sales Tax Act and Rs. 5,000 under the Central Sales Tax Act. The dealer thereafter filed an appeal. The appellate authority fixed the turnover of nuts and bolts in respect of sales at Rs. 40,000. It also held that the nuts and bolts manufactured by the assessee could be used in any machinery and, as such, they should have been taxed at the rate of 3 per cent and not at 6 per cent as fixed by the Sales Tax Officer. Thereafter, revisions were filed both by the dealer and the State. The revising authority accepted the account books of the assessee. Considering the question as to whether the nuts and bolts manufactured by the assessee for sewing machines and hair clippers were parts of machinery or an item of hardware, he held that nuts and bolts manufactured for sewing machines were parts of machinery inasmuch as sewing machines fell within the category of machinery, while nuts and bolts manufactured and sold for hair clippers were to be treated as hardware inasmuch as hair clippers were not "machinery". In S.T.R. No. 860 of 1971-Commissioner, Sales Tax, U.P., Lucknow v. Chandok Traders, Allahabad [1973] 32 S.T.C.614 (decided by us today), we have held that hair clippers are machinery and inasmuch as nuts and bolts manufactured by the dealer are parts of hair clippers, they have as such to be treated as "machinery parts" and taxed as such. We, therefore, answer the question referred in the affirmative and in favour of the department. The department is entitled to its costs which we assess at Rs. 100. Counsel's fee is assessed at the same figure.