U.P. Sales Tax: Toughened Glass classifiable as Goods & Wares Made of Glass: SC

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 low...