Commercial meaning of "wire" under sales tax law includes stay wire as declared goods taxable at the lower rate.

Stay wire was held to fall within the ordinary meaning of "wire" under section 14(iv)(xv) of the Central Sales Tax Act, 1956, because it is commercially and functionally a form of wire, even though it is a specialised variant used for added strength. The entry covering wire rods and wires, including rolled, drawn, galvanised, aluminised, tinned or coated wires, was construed broadly enough to include stay wire. On that construction, stay wire was treated as declared goods taxable at 4 per cent, and the prior administrative view treating it as covered by the entry was regarded as reasonable.

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Issues: Whether stay wire falls within the goods specified in section 14(iv)(xv) of the Central Sales Tax Act, 1956 and is therefore taxable as declared goods at 4 per cent.

Analysis: The entry covers "wire rods and wires-rolled, drawn, galvanised, aluminised, tinned or coated such as by copper." Stay wire was treated as a form of wire because more than one wire is lightly twisted or bent to add strength, the strands are not welded together, and the wire can be returned to its original position. On that basis, the entry was construed to include such wire within its sweep, and the earlier Board view treating stay wire as covered by the entry was found reasonable.

Conclusion: Stay wire is covered by section 14(iv)(xv) of the Central Sales Tax Act, 1956 and is taxable at 4 per cent as declared goods; the issue is answered in favour of the assessee.

Ratio Decidendi: A commodity that is commercially and functionally a form of wire, and falls within the ordinary meaning of the taxing entry, is includible in the declared goods entry even if it is a specialised variant used for a particular purpose.

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