https://www.taxtmi.com/caselaws?id=151444 The scope of the sales tax notification covering "wares made of any metal or alloy other than brass or aluminium or gold or silver" was construed to mean articles of use in the nature of utensils or bartan. The Court accepted the earlier interpretation that "ware" in the notification did not extend to items that could not properly be treated as utensils. On that construction, iron drums and tins were held outside the notified category and were not taxable at the notified rate, so the question was answered against the department and in favour of the assessee. en-us Fri, 23 Jul 1976 00:00:00 +0530 Wed, 05 Jun 2013 18:47:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151444 The scope of the sales tax notification covering "wares made of any metal or alloy other than brass or aluminium or gold or silver" was construed to mean articles of use in the nature of utensils or bartan. The Court accepted the earlier interpretation that "ware" in the notification did not extend to items that could not properly be treated as utensils. On that construction, iron drums and tins were held outside the notified category and were not taxable at the notified rate, so the question was answered against the department and in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 23 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151444