Tinted glass sheets is taxable as ‘goods or ware made of glass’ vide notification no. 5784 dated 07.09.1981

Triveni Glass Limited REP. Vs Commissioner of Trade Tax (Supreme Court of India) Supreme Court held that ‘tinted glass sheets’ is liable to be tax as ‘goods or ware made of glass’ covered within entry no. 4 of notification no. 5784 dated 07.09.1981 and hence the same is taxable. Facts- The issue involved here is whether “tinted glass sheets” manufactured by the appellants is liable to be taxed as “goods or wares made of glass” under the Notification No.5784 dated 07.09.198 1 being Entry No.IV or as unclassified item. Conclusion- The contention of appellant that “plain glass p...