Ordinary meaning of "glass-ware" includes glass sheets and plate glass under the sales tax entry.

In interpreting Entry No. 15 of Schedule I, Part I to the C.P. and Berar Sales Tax Act, the Bombay High Court applied the ordinary meaning, statutory context, and scheme of the Schedule to decide whether glass sheets and plate glass were covered by "glass-ware". Because no trade or common-parlance evidence showed a restricted commercial meaning, the common parlance test did not assist the assessee. The Court held that the phrase was wide enough to include articles made of glass, and noscitur a sociis did not justify narrowing it by reference to domestic pottery and china, especially where only specified items were expressly excluded. Glass sheets and plate glass therefore fell within the entry and attracted the higher rate.

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Issues: Whether glass sheets and plate glass fall within the expression "glass-ware" in Entry No. 15 of Schedule I, Part I, to the C.P. and Berar Sales Tax Act, 1947, so as to attract the higher rate of sales tax.

Analysis: The meaning of the expression had to be gathered from the statutory context, the ordinary sense of the words, and the scheme of the Schedule. No evidence was led to show that in trade or common parlance "glass-ware" was understood as excluding sheet glass or plate glass, and therefore the common parlance test could not assist the assessee on the record. The ordinary and dictionary meanings of "glass-ware" were wide enough to include articles made of glass, and there was no compelling reason to restrict the expression to glass vessels or tableware only. The associated words in the entry, namely domestic pottery and china, did not justify application of noscitur a sociis to narrow the scope of "glass-ware", especially since the exception for bottles and lamp and lantern chimneys indicated that the entry was meant to be comprehensive apart from the specifically excluded items.

Conclusion: Glass sheets and plate glass fall within Entry No. 15 as "glass-ware"; the answer to the reference was in the affirmative and against the assessee.

Ratio Decidendi: In the absence of evidence that a commercial term is understood in a restricted trade sense, the Court will give the expression its ordinary meaning, and a broad statutory description such as "glass-ware" includes all articles made of glass unless the statute clearly restricts it.

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