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Issues: Whether welding electrodes manufactured from wire rods and coated with lime, sand and binding glue continued to fall within sub-entry (xv) of entry 6 of Schedule B of the Bombay Sales Tax Act, 1959 as wire rods or wires, and whether the coating excluded the goods from that entry.
Analysis: The relevant entry covered wire rods and wires, including goods rolled, drawn, galvanised, tinned or coated such as by copper. The Court held that the expression "coated" was not confined to copper coating or to non-ferrous metal coating, and that the illustrative words "such as by copper" did not limit the ordinary breadth of the term. The coating on the welding electrodes was found to be superficial and did not alter the basic character of the product as drawn iron wire or wire rod. The Court also accepted that, where two interpretations were possible, the construction favourable to the assessee had to be adopted.
Conclusion: The welding electrodes were held to fall within sub-entry (xv) of entry 6 of Schedule B, and the appeal was allowed.
Ratio Decidendi: A taxing entry covering coated wire rods and wires must be given its natural and unrestrictive meaning, and a superficial coating that does not change the essential character of the goods does not take them outside the entry; any remaining ambiguity must be resolved in favour of the assessee.
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