Brass bars and rods outside "brasswares" tax entry because unfinished goods and raw material use prevent classification as ware.

Brass bars and rods were held not to fall within the term "brasswares" for sales tax notification purposes because a commodity can be treated as a ware only when it is a finished product. As the goods were found to be unfinished and used as raw material, they were outside the scope of the taxable description under the notifications. The question was answered in favour of the assessee and against the department.

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Issues: Whether brass bars and rods manufactured and sold by the assessee could be treated as "brasswares" for the purpose of the sales tax notifications and taxed at the notified rate.

Analysis: The notifications treated "brasswares" as taxable, and the amended Hindi expression was read broadly, but a commodity can be regarded as a ware only when it is in a finished state. On the finding that the bars and rods were not finished products and were used as raw material, they did not fall within the scope of brasswares for taxation under the relevant notifications.

Conclusion: The brass bars and rods were not taxable as brasswares, and the question was answered in favour of the assessee and against the department.

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