Classification of tin articles as "wares" turned on trade and common parlance: tin trays qualify, but calendars and signboards do not.

The entry "wares" in the relevant sales tax notification was construed in the sense of bartan, with classification determined by trade and common parlance. Tin trays were held to fall within that description because they are used for carrying or keeping foodstuffs and serve a function akin to utensils. Tin calendars were excluded because they are meant for indicating dates and are neither used nor capable of being used as utensils. Tin signboards were also excluded for the same reason, as they do not answer the description of bartan. The classification was therefore accepted for tin trays but rejected for tin calendars and tin signboards.

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Issues: Whether tin trays, tin calendars and tin signboards manufactured by the assessee fall within the entry "wares" in Notification No. ST-2104/X-902(16)-52 dated 21st May, 1963.

Analysis: The expression "wares" was construed in the sense of bartan, and the articles had to be tested by their meaning in trade and common parlance. Tin trays, being used for carrying or keeping foodstuffs and serving a function akin to utensils, answer that description. Tin calendars are articles for indicating dates and are neither used nor capable of being used as utensils. Tin signboards are also not utensils and do not answer the description of bartan.

Conclusion: Tin trays fall within the entry "wares", while tin calendars and tin signboards do not. The answer was therefore given partly in favour of the assessee and partly against it.

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