Undefined taxing entry for glassware construed broadly; finished glass sheets used as panes fell within the taxable entry.

Where a taxing entry uses the undefined term "glassware", it must be construed in its ordinary commercial sense. Applying the prior binding interpretation of the same notification, the Court held that "glassware" includes all articles of glass unless specifically excluded or separately listed. On the material before the Court, glass sheets sold as window and door panes were finished commercial products, with no factual basis to treat them as mere raw material or as outside the entry. They were therefore held taxable under section 3-A of the U.P. Sales Tax Act.

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Issues: Whether glass sheets are covered by the term "glassware" in the relevant sales tax notification and are therefore liable to tax under section 3-A of the U.P. Sales Tax Act.

Analysis: The term "glassware" was not defined in the Act or Rules and had to be construed according to its ordinary meaning. The earlier binding interpretation of the same notification treated "glassware" as covering all articles of glass except those specifically excluded or separately listed. The contention that glass sheets were merely "glass" and not an article of glass was not supported by any finding on evidence. On the material before the Court, the assessee manufactured and sold glass sheets used as window and door panes, and there was no factual basis to treat them as outside the entry or as raw material in a semi-manufactured stage.

Conclusion: Glass sheets are covered by the term "glassware" and are taxable under section 3-A of the U.P. Sales Tax Act. The question was answered in the affirmative in favour of the Revenue and against the assessee.

Ratio Decidendi: Where a taxing entry uses an undefined commercial term, it is to be construed in its ordinary sense and, absent evidence to the contrary, an article of glass sold as a finished commercial product falls within "glassware" unless specifically excluded.

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