Broad interpretation of "glasswares" includes glass beads under the sales tax notification, favouring the revenue.

Glass beads were held to fall within the expression "glasswares" in Notification No. ST-905/X under the U.P. Sales Tax Act. The entry was construed in its statutory context and against the sequence of notifications under section 3-A, which showed that glass bangles were treated separately from glasswares, while exclusions for items such as hurricane lantern chimneys, bottles, and optical lenses indicated that the term was not limited to containers. The Hindi expression "kanch ka saman" also supported a broader meaning. On that basis, glass beads were treated as articles of glass covered by the notification, and the reference was answered in favour of the revenue.

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Issues: Whether glass beads fall within the expression "glasswares" in item No. 15 of Notification No. ST-905/X dated 31 March 1956 under the U.P. Sales Tax Act.

Analysis: The entry "glasswares" had to be construed in its statutory setting and in light of the sequence of notifications issued under section 3-A of the U.P. Sales Tax Act, 1948. The consistent separate treatment of glass bangles from glasswares showed that glasswares could not include glass bangles. The exclusions of hurricane lantern chimneys, bottles, and later optical lenses indicated that the expression was not confined to containers alone. The Hindi version using "kanch ka saman" also supported a wider meaning. Glass beads are articles of glass and did not fall within any separate excluded category or other specific entry.

Conclusion: Glass beads are included in "glasswares" for the purpose of the notification, and the reference was answered in the affirmative, in favour of the revenue.

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