How is the Zakat calculated for a shop selling gas cylinders, given the presence of full and empty cylinders upon the completion of a year?

The zakat on a gas cylinder sales shop is considered zakat on trade goods. At the completion of the hawl (one lunar year), the merchant evaluates the gas and cylinders he possesses that are prepared for sale. If their value, combined with cash, reaches the nisab (the value of 85 grams of gold), he pays two and a half percent (2.5%) of the total value in cash. As for cylinders not prepared for sale, zakat is not obligatory on them because they are considered fixed assets. The obligation of zakat on trade goods is the view of the majority of scholars, and it is supported by religious texts.