Satish Chandra, J.
1. The petitioner-company manufactures reinforced cement concrete pipes. These pipes are constructed with cement, sand and stone grits which are reinforced with steel wires and rods.
2. For the assessment years 1963-64 and 1964-65 the Sales Tax Officer brought the turnover of these pipes to tax at the rate of 7 per cent on the ground that they were sanitary fittings. On appeal, the petitioner's claim that these pipes were not sanitary fittings was accepted and the turnover was held liable to tax at 2 per cent as unclassified item. The Commissioner of Sales Tax went up in revision. The Judge (Revisions) held that, in view of the decision of the High Court in Indian Hume Pipe Co. Ltd. v. State of U. P.  29 S.T.C. 487, hume pipes manufactured by the petitioner were not sanitary goods and so they were liable to be taxed as unclassified goods at 2 per cent. The Judge (Revisions) further noticed that the High Court did not consider the notification dated 21st May, 1963, under which turnover of 'wares made of any metal or alloy other than brass and aluminium' was taxable at 3 per cent. The Judge (Revisions) held that hume pipes being wares made of metal or alloy, other than brass or aluminium, they were taxable at 3 per cent. He held that pipes manufactured by the petitioner may be basically made of cement, but as they contained substantial portion of metal they were wares made of metal other than brass or aluminium.
3. Aggrieved, the petitioner has come up to this Court under Article 226 of the Constitution. Relevant portion of the English version of the notification uses the phrase 'wares made of any metal or alloy'. The Hindi version of this portion of the notification, however, states 'kishi bhi dhatu ya uski mishra dhatu se bane bartan'. Obviously there is no conflict between the two notifications. Reading the Hindi and the English versions of the notification together it becomes clear that the word 'ware' used in the English version has been used in the sense of such wares as are commonly used as utensils. It is only the wares that are commonly used as 'utensils' that were intended to be brought within the purview of this entry. The articles which cannot be called utensils will not be covered by this entry. The pipes manufactured by the petitioner could by no stretch of imagination be called utensils. The turnover of pipes manufactured by the petitioner was not liable to be taxed at 3 per cent as wares made of any metal other than brass or aluminium.
4. In Commissioner of Sales Tax v. Ram Niwas Pushar Dutt 1971 U.P.T C. 413, a Full Bench held that weights and measures could be described as wares made of a metal under the notification dated 21st May, 1963. There the Full Bench was concerned with the question whether weights and measures could be called mill-stores or hardwares. The answer was that they were not. The attention of the Full Bench was not invited to the Hindi version of the notification dated 21st May, 1963. We are unable to read the Full Bench decision as defining the exact significance of the word 'ware' as used in the notification aforesaid.
5. In the result the petition succeeds and is allowed. The revisional order is set aside and the appellate order is restored. The petitioner will be entitled to costs.