C.S.P. Singh, J.
1. The assessee manufactured and sold thermometers. His accounts were accepted, but the Sales Tax Officer did not accept the assessee's contention that they were taxable as an unclassified item. He treated them as hospital equipment and apparatus, and taxed them accordingly. On an appeal being filed, the appellate authority took the view that they were taxable as an unclassified item. The Commissioner then filed a revision. The revising authority held that the thermometers were not hospital apparatus or equipment as contended by the department and as a result he upheld the order passed by the appellate authority.
2. Sri V.D. Singh, the learned standing counsel, appearing on behalf of the State, urged that the thermometers were either taxable as hospital equipment and apparatus or as glassware, and could not be taxed as an unclassified item. So far as the contention that it is glassware is concerned, in my view, this point cannot be raised here for the first time in the revision. The Sales Tax Officer had taxed thermometers as hospital equipment and apparatus. The only controversy before the assessing authority was whether it was hospital equipment and apparatus and the appellate authority took the view that it was an unclassified item. Before the revision, the ground for defeating the assessee's claim that it was an unclassified item was confined to the contention that it was hospital equipment and apparatus. In view of the question whether thermometers should be classified as glassware does not arise out of the order of the revising authority, it cannot be answered in the present revision. I, therefore, decline to express any opinion in the circumstances of this case as to whether thermometer constitutes glassware.
3. So far as thermometers being classified under the category of hospital equipment and apparatus is concerned, it is difficult to see how they could be classified as such. Thermometers are used not only in hospitals, but are found almost in every household. Their mere use in the hospitals cannot convert them into hospital equipment and apparatus as commonly understood.
4. The revision fails and is dismissed. There shall be no order as to costs.