- (1.)The Revising Authority, Allahabad, has referred the following two questions of law for the opinion of this Court:
(1) Whether record players, record changers and their records fall within the category of the item described at serial No. 7 of Notification No. ST-1738/X --1012-1963 dated 1st June, 1963, and, as such, taxable at 10 per cent or whether they are unclassified items taxable under Section 3 of the U.P. Sales Tax Act?

(2) Whether transistor radio sets fall within the category of the goods described in serial No. 15 of Notification No. ST-1738/X -- 1012-1963 dated 1st June, 1963, and, as such, taxable at 10 per cent or whether they are unclassified items taxable under Section 3 of the U.P. Sales Tax Act?

(2.)The reference is being treated as a revision in view of the amendment in the law.
(3.)As has been noticed, the first question is as to whether record players, record changers and records fall within the category of item No. 7 of Notification No. ST-1738/X -- 1012-1963 dated 1st June, 1963. We will address ourselves to the first question at the outset. Item No. 7 of the notification is to the following effect:
7. Gramophones and component parts thereof and records.