Metal ware exemption turned on whether iron drums and tins were utensils, with the tax claim rejected.

The scope of the sales tax notification covering "wares made of any metal or alloy other than brass or aluminium or gold or silver" was construed to mean articles of use in the nature of utensils or bartan. The Court accepted the earlier interpretation that "ware" in the notification did not extend to items that could not properly be treated as utensils. On that construction, iron drums and tins were held outside the notified category and were not taxable at the notified rate, so the question was answered against the department and in favour of the assessee.

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Issues: Whether iron drums and tins sold by the assessee were taxable at 3 per cent as wares made of metal under Notification No. ST-3126/X-1012(4)-1965 dated 1st July, 1966.

Analysis: The question turned on the scope of the expression "wares made of any metal or alloy other than brass or aluminium or gold or silver" in the relevant sales tax notification. The Court accepted the earlier view that the English word "ware" in the notification was used in the sense of articles of use as utensils (bartan). Articles which could not properly be called utensils were held to fall outside the notification. Applying that construction, iron drums and tins were not treated as covered goods.

Conclusion: The iron drums and tins were not taxable under the notification, and the question was answered in the negative, against the department and in favour of the assessee.

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