https://www.taxtmi.com/caselaws?id=152562 The entry "wares" in the relevant sales tax notification was construed in the sense of bartan, with classification determined by trade and common parlance. Tin trays were held to fall within that description because they are used for carrying or keeping foodstuffs and serve a function akin to utensils. Tin calendars were excluded because they are meant for indicating dates and are neither used nor capable of being used as utensils. Tin signboards were also excluded for the same reason, as they do not answer the description of bartan. The classification was therefore accepted for tin trays but rejected for tin calendars and tin signboards. en-us Wed, 24 May 1978 00:00:00 +0530 Sat, 06 Jul 2013 15:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152562 The entry "wares" in the relevant sales tax notification was construed in the sense of bartan, with classification determined by trade and common parlance. Tin trays were held to fall within that description because they are used for carrying or keeping foodstuffs and serve a function akin to utensils. Tin calendars were excluded because they are meant for indicating dates and are neither used nor capable of being used as utensils. Tin signboards were also excluded for the same reason, as they do not answer the description of bartan. The classification was therefore accepted for tin trays but rejected for tin calendars and tin signboards. Case-Laws VAT and Sales Tax Wed, 24 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152562