Tinted glass sheets treated as glasswares under the taxing entry, not as unclassified goods.

Tinted glass sheets manufactured by the dealer were treated as goods and wares made of glass under Entry No. 4 of Notification No. 5784, because the entry was construed broadly and covered finished glass articles except where specifically excluded. The court relied on legislative history, prior authority on glass articles, and the factual finding that tinted sheets were produced by a distinct process, had different transparency, density and radiation absorption, and were not regarded in commercial parlance as plain glass panes. On that basis, the sheets were not assessable as an unclassified item and fell within the glass entry.

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Issues: Whether tinted glass sheets manufactured by the dealer were taxable under Entry No. 4 of Notification No. 5784 dated 7-9-1981 as goods and wares made of glass, or were liable to be assessed as an unclassified item.

Analysis: The Entry covered all goods and wares made of glass, subject to specified exclusions, and its language was of wide amplitude. The Court relied on the legislative history of the entry, earlier Division Bench authority treating articles made of glass as glasswares, and the finding that tinted glass sheets were manufactured through a distinct process, had different transparency, density and radiation absorption, and were not regarded in commercial parlance as plain glass panes. The Court also held that the dealer's reliance on authorities dealing with materially different commodities or exemption provisions did not assist its case. On the facts, the tinted glass sheets were finished articles sold in the market and not raw material or plain glass panes.

Conclusion: Tinted glass sheets fell within Entry No. 4 as goods and wares made of glass and were not assessable as unclassified items.

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