https://www.taxtmi.com/caselaws?id=152198 The meaning of "ware" in the relevant notification was confined to articles commonly understood as utensils, and only goods answering that ordinary sense could fall within the metal-or-alloy entry. G.I. pipes and C.I. pipes are not utensils in common parlance, so they were excluded from that classification and treated as unclassified items for tax purposes. The answer was therefore in favour of the assessee. en-us Fri, 21 Apr 1978 00:00:00 +0530 Wed, 26 Jun 2013 13:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152198 The meaning of "ware" in the relevant notification was confined to articles commonly understood as utensils, and only goods answering that ordinary sense could fall within the metal-or-alloy entry. G.I. pipes and C.I. pipes are not utensils in common parlance, so they were excluded from that classification and treated as unclassified items for tax purposes. The answer was therefore in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 21 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152198