Ordinary meaning of "glass-ware" includes glass bangles under a broad taxing entry, subject only to express exclusions.

Glass bangles were treated as falling within the ordinary meaning of "glass-ware" in the amended sales tax schedule because the term covers articles made of glass. The broad construction was supported by the earlier interpretation of the corresponding entry, which had already extended to glass sheets. The amendment's express exclusion of bottles and lamp and lantern chimneys showed that the general expression remained wide and was limited only by those stated exceptions. On that basis, the reference was answered in the affirmative and the goods were brought within the taxable entry, against the assessee.

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Issues: Whether glass bangles fall within the expression "glass-ware" in Entry No. 15 in Part I of the amended Schedule I to the Sales Tax Act.

Analysis: The expression "glass-ware" was read in its ordinary and natural sense as covering articles made of glass. The earlier interpretation of the corresponding unamended entry had already taken the term to be wide enough to include glass sheets. The amendment, by expressly excluding bottles and lamp and lantern chimneys, indicated that the entry was meant to remain broad and to cover glass articles generally, subject only to the stated exceptions.

Conclusion: Glass bangles are included within "glass-ware" and the reference was answered in the affirmative, against the assessee.

Final Conclusion: The taxable entry was construed broadly, and the disputed goods were held to be covered by the sales tax schedule.

Ratio Decidendi: A taxing entry must be construed according to its ordinary meaning unless the statute shows a special sense, and an express exclusion confirms the breadth of the general expression.

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