Case Law Details
Gudex Glass Industries Pvt. Ltd Vs Commissioner Trade Tax (Supreme Court of India)
In a significant judgment, the Supreme Court of India held that toughened glass falls under the category of “glass and glassware” as per the Uttar Pradesh Sales Tax Act, 1998. This ruling was in response to a dispute brought forward by Gudex Glass Industries Pvt. Ltd against the Commissioner Trade Tax.
The dispute revolved around whether toughened glass, manufactured and sold by Gudex Glass Industries, should be classified as “glass and glassware” or as an unclassified item subject to lower tax. The trade tax assessment officer had initially deemed toughened glass to be covered by the expression “All goods and wares made of glass”. However, the High Court overruled the Tribunal’s findings, referencing a previous ruling in the case of “Trutuf Safety Glass Industries vs. Commissioner of Sales Tax, U.P”. Despite attempts to distinguish the ruling in “Trutuf”, the Supreme Court upheld the High Court’s interpretation that the expansive description in Item No. 39 of the Tariff Notification includes toughened glass.
This ruling by the Supreme Court provides valuable clarity regarding the classification of goods under the Uttar Pradesh Sales Tax Act, 1998. By including toughened glass under the category of “glass and glassware”, the verdict establishes a precedent for tax assessments and eliminates ambiguity in the interpretation of such laws. This judgement serves as an important reference for companies involved in the manufacturing and sale of glass products.
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER
Please become a Premium member. If you are already a Premium member, login here to access the full content.
