JUDGMENT ASHUTOSH MOHUNTA - The Sales Tax Tribunal, Punjab, vide its order dated March 31, 1992 has referred the following question of law for adjudication by this court : "Whether, on the facts and circumstances of the case, the stainless steel gas stoves are principally covered by entry No. 28 of Schedule A of the Act ?" The learned counsel for the assessee has submitted that LPG gas stoves will not be covered by entry No. 28 of Schedule A of the Punjab General Sales Tax Act as the gas stoves are not principally made of stainless steel. He further submits that the knob, rubber, nickel and plastic items are parts of hot plates and the same cannot be said to be principally made of stainless steel. He, however, submits that even the burner and hot plates are not made of stainless steel and are made of cast iron and, hence, the same would not fall under entry No. 28 of Schedule A of the Act. He has also placed reliance upon Appplico v. State of Kerala [2000] 118 STC 567, wherein a Division Bench of Kerala High Court has held that in common parlance, LPG stove is not a stainless steel product. The argument raised by the learned counsel for the assessee has been strongly controverted by the learned State Counsel, who submit that primarily gas stove is made of stainless steel body and non-steel parts are very few and thus, it would have to be held that principally the LPG gas stove is a stainless steel product falling under entry No. 28 of Schedule A of the Act. After hearing the learned counsel for the parties, we are of the considered opinion that all the important attachments, i.e., burner, pipes, knobs, hot plates, rubber, nickel and plastic items of the gas stove are made of non-stainless steel. Apart from the above, the present case stands squarely covered by the decision in Appplico's case [2000] 118 STC 567 (Ker), wherein it has been held that the stainless steel body is only an accessory which gives more convenience, beauty and protection to the stove. Thus, it is clear that all the items attached and through which the LPG gas stove functions, are made of alloy or non-stainless steel material and, hence, would not fall under entry No. 28 of Schedule A of the Act. Thus, it is clear that all the items attached and through which the LPG gas stove functions, are made of alloy or non-stainless steel material and, hence, would not fall under entry No. 28 of Schedule A of the Act. Resultantly, the question of law raised in these references are answered against the Revenue and in favour of the assessee. The reference petitions are disposed of accordingly.