https://www.taxtmi.com/caselaws?id=150666 A taxing entry for "wares made of any metal or alloy" was construed contextually by reading the English and Hindi versions together. The court treated "ware" as referring to utensils and similar articles commonly understood as wares, not to every object containing metal. Reinforced cement concrete pipes, though strengthened with steel wires and rods, were made principally of cement, sand and stone grits and could not be treated as utensils or similar wares. Mere metal content was therefore insufficient to attract the concessional sales tax entry, and the assessment on that basis could not stand. en-us Fri, 10 May 1974 00:00:00 +0530 Tue, 21 May 2013 11:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150666 A taxing entry for "wares made of any metal or alloy" was construed contextually by reading the English and Hindi versions together. The court treated "ware" as referring to utensils and similar articles commonly understood as wares, not to every object containing metal. Reinforced cement concrete pipes, though strengthened with steel wires and rods, were made principally of cement, sand and stone grits and could not be treated as utensils or similar wares. Mere metal content was therefore insufficient to attract the concessional sales tax entry, and the assessment on that basis could not stand. Case-Laws VAT and Sales Tax Fri, 10 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150666