Satish Chandra, C.J.
1. The question of law referred for our opinion is whether tin trays and tin calendars manufactured by the assessee fall within the entry 'wares' as used in Notification No. ST-2104/X-902(16)-52 dated 21st May, 1963. In some of the cases, the question is whether the signboards are also covered by the term 'wares' within the meaning of the aforesaid notification. S-43-33
2. The assessee, inter alia, manufactures tin trays, tin calendars and tin signboards, etc. The entry 'wares' occurring in the aforesaid notification has been used in the sense of barton because that is the word used in the Hindi translation of the aforesaid notification. The question is whether the articles manufactured by the assessee answer the description of barton as known in the trade and in common parlance.
3. The assessee manufactures tin trays from tin sheets which are coated with aluminium paint and by lithographic process prints thereon beautiful colours and designs, sceneries and pictures. These trays are of different sizes.
4. It is common knowledge that such trays are used for keeping or carrying food-stuffs and other edibles, etc. They are part of the normal kitchen equipments. Their user is similar in nature to that of a thali. Accordingly, we are of the opinion that they do fall within the purview of the entry bartan as used in the aforesaid notification.
5. Tin calendars have nothing to do with bartan. Tin calendars are completely different than utensils. They are neither used nor are capable of being used as such. They are articles of presentation or used for knowing the dates, etc. They are outside the purview of the word 'wares'. We are also not satisfied that the tin signboards in question can possibly answer the description of bartan. They too are outside the purview of the word 'wares'.
6. We, therefore, answer the question by holding that tin trays are 'wares' within the meaning of Notification No. ST-2104/X-902(16)-52 dated 21st May, 1963, while tin calendars are not. We are also of the opinion that tin signboards also do not fall within the purview of the entry 'wares'. In view of the divided success, the parties shall bear their own costs.