Strict interpretation of sales tax notifications: enhanced rate applies only to goods squarely within the described class.

An enhanced-rate sales tax notification applied only to wares made of metal or alloy other than brass or aluminium. The assessee's copper plate electrolytic product was found not to be "wares" within that description, so the 21 May 1963 notification could not govern the levy. Tax liability therefore had to be determined under the earlier 1 April 1960 notification. The revision was unsuccessful because goods must fall strictly within the language of the taxing notification before the enhanced rate can be applied.

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Issues: Whether the notification dated 21st May, 1963 enhancing the rate of sales tax on wares made of any metal or alloy other than brass or aluminium applied to copper plate electrolytic manufactured by the assessee, or whether tax was correctly levied under the earlier notification dated 1st April, 1960.

Analysis: The enhanced-rate notification applied only to the turnover of wares made of metal or alloy other than brass or aluminium. The commodity manufactured by the assessee was found not to be wares. As the commodity did not fall within the description used in the 1963 notification, that notification could not govern the levy. The tax was therefore required to be determined under the earlier notification dated 1st April, 1960.

Conclusion: The 1963 notification did not apply to the assessee's commodity, and the levy was to be governed by the notification dated 1st April, 1960. The revision was accordingly unsuccessful.

Ratio Decidendi: An enhanced-rate sales tax notification applies only to goods that fall strictly within its described class, and a commodity outside that description cannot be taxed under it.

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