SARS

From what I've seen, The term "SARS company" isn't a recognized or common business entity or acronym in India. Therefore, it's impossible to definitively state whether it's a factory or a trader. But To classify a business as a factory (manufacturer) or a trader, the specific name and environment of the company's operations are required. Many businesses in India is able to operate solely as manufacturers, solely as traders, or as a combination of both, where they manufacture some items and trade others, or manufacture and also distribute their own items.

I don't have enough reliable information about a company named "SARS" in India to provide a list of their products. It is possible the company name is slightly different, or the company is not well-known internationally.