Case Law Details
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 panes” would include ‘tinted glass sheet’ is examined, same has to be rejected as the general meaning of “glassware” could not have been attached to ‘tinted glass’ sheet or the exclusion would have been specific in Entry (IV) itself. In our considered opinion, the expression “all the goods and wares made of glass” occurring in Notification dated:07.09.1981 must be taken to refer to all articles of glass except those specifically excluded in the entry itself.
Held that neither the dictionary meaning nor the common parlance theory would come to the rescue of the appellant. The arguments canvassed with regard to flat transparent sheet glass as indicated in the Indian Standards Specification has also received the attention of the High Court and has been dealt with under the impugned order and distinguished it on facts in favour of the revenue, and rightly so, for the reasons indicated thereunder which we are of the considered view is in tune with the settled principles of law noted hereinabove and thereby impugned order does not call for our interference.
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