N.D. Ojha, J.
1. In this revision under Section 11(1) of U. P. Sales Tax Act filed by the Commissioner of Sales Tax, U. P., Lucknow, against an order dated 26th July, 1982 passed by the 'Sales Tax Tribunal, Aligarh Bench, Camp Meerut the short question which arises for consideration is whether corrugated board boxes fall within the category of cardboard boxes and as such were taxable at the rate of two per cent under entry No. 27 of Notification No. ST-II-1363/X dated 5th April, 1961 or were liable to be taxed at the rate of three per cent under the category of unclassified goods. The Tribunal has taken the view that there was no difference between corrugated board and cardboard boxes and even corrugated board boxes were liable to be taxed at the rate of two per cent only which was the tax applicable to cardboard boxes.
2. Having heard the counsel for the parties I am of opinion that the view taken by the Tribunal does not suffer from any error of law. In State of Andhra Pradesh v. Sri Durga Hardware Stores  32 STC 322 it was held that both corrugation and galvanisation improve the utility of the raw material. By the process of galvanisation and corrugation the iron and steel do not lose their essential character as iron and steel. Following the aforesaid decision a Division Bench of this Court in Commissioner of Sales Tax, U. P. v. Tata Iron and Steel Co. Ltd. 1975 UPTC 104 held that notwithstanding galvanisation and corrugation the essential character of iron and steel is not changed and plain corrugated sheet made from iron remain iron and steel and fall within the category of hardware. In view of these decisions it is not possible to make any distinction between corrugated cardboard boxes on the one hand and cardboard boxes on the other.
3. In the result I find no merit in this revision. It is accordingly dismissed with costs which are assessed at Rs. 200.