Tariff interpretation of "rods" includes wire rods, but factual finding on the goods was still required.

The Gujarat Sales Tax Act entry for "rods" was construed in its ordinary and generic sense, and the Court stated that the term includes wire rods within entry 27 of Schedule II-Part A. It held that the separate mention of "bars" did not require a narrower reading and distinguished contrary precedent based on different statutory language. The Court also noted that, because no clear finding existed on whether the goods sold were in fact wire rods, the reference could not be finally answered on the existing record and the factual issue had to be determined by the Tribunal before the appeal could be disposed of under section 69(4).

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Issues: (i) Whether the word "rods" in entry 27 of Schedule II-Part A of the Gujarat Sales Tax Act, 1969 includes wire rods; and (ii) whether, in the absence of a finding that the goods sold were wire rods, the reference could be finally answered on the materials placed before the Court.

Issue (i): Whether the word "rods" in entry 27 of Schedule II-Part A of the Gujarat Sales Tax Act, 1969 includes wire rods.

Analysis: Entry 27 was held to be wide in its language and to cover a broad range of non-ferrous metal articles of different sizes and shapes. The word "rods" was construed in its ordinary and generic sense, and no restrictive meaning was warranted merely because "bars" and "rods" were separately mentioned. The Court treated wire rods as one variety of rods and distinguished the cited sales tax precedent on the ground that it arose in a different statutory setting and could not control the present entry.

Conclusion: The word "rods" in entry 27 includes wire rods, and if the goods are in fact wire rods, they fall under entry 27 and not under the residuary entry 13 of Schedule III.

Issue (ii): Whether, in the absence of a finding that the goods sold were wire rods, the reference could be finally answered on the materials placed before the Court.

Analysis: Neither the assessing authority nor the Tribunal recorded a clear finding on the factual question whether the goods covered by the bills were wire rods. Since that factual issue was essential to applying the legal interpretation of entry 27, the Court declined to answer the reference finally on the existing record and left it open to the Tribunal to decide that factual question and then dispose of the appeal under section 69(4).

Conclusion: The reference could not be finally answered on the existing materials and was left for the Tribunal to complete the factual determination and proceed accordingly.

Final Conclusion: The Court settled the construction of entry 27 in favour of inclusion of wire rods, but the reference itself was left unresolved on the merits until the Tribunal determines whether the goods sold were wire rods.

Ratio Decidendi: A broad and generic tariff or sales-tax entry using the word "rods" covers all varieties of rods, including wire rods, unless the statutory context clearly requires a narrower meaning.

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