https://www.taxtmi.com/caselaws?id=154561 An enhanced-rate sales tax notification applied only to wares made of metal or alloy other than brass or aluminium. The assessee's copper plate electrolytic product was found not to be "wares" within that description, so the 21 May 1963 notification could not govern the levy. Tax liability therefore had to be determined under the earlier 1 April 1960 notification. The revision was unsuccessful because goods must fall strictly within the language of the taxing notification before the enhanced rate can be applied. en-us Mon, 01 Apr 1985 00:00:00 +0530 Fri, 23 Aug 2013 16:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154561 An enhanced-rate sales tax notification applied only to wares made of metal or alloy other than brass or aluminium. The assessee's copper plate electrolytic product was found not to be "wares" within that description, so the 21 May 1963 notification could not govern the levy. Tax liability therefore had to be determined under the earlier 1 April 1960 notification. The revision was unsuccessful because goods must fall strictly within the language of the taxing notification before the enhanced rate can be applied. Case-Laws VAT and Sales Tax Mon, 01 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154561