Turnover estimates, assessment enhancement, and tariff classification were upheld for imported glass sheets and looking glasses.

Turnover determined from past records and import size was sustained because supporting material existed, and a disputed estimate does not become a question of law merely on challenge by the assessee. Alteration in turnover figures did not amount to enhancement since the tax actually assessed was not increased. Imported glass sheets were classified as glassware, and imported looking glasses were treated as toilet requisites under the relevant notification. The revising authority's assessment and classification were therefore upheld on all referred questions.

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Issues: (i) whether there was material to support the revising authority's determination of turnover; (ii) whether the revising authority had enhanced the assessment by altering the turnover taxable at 2 per cent; (iii) whether imported glass sheets were taxable as glassware under the relevant notification; and (iv) whether imported looking glasses were taxable as toilet requisites.

Issue (i): Whether there was material to support the revising authority's determination of turnover.

Analysis: The determination was based on past records and the size of imports. A question of fact does not become a question of law merely because the assessee disputes the estimate. The existence of material supporting the estimate was sufficient to sustain the finding.

Conclusion: The determination of turnover was supported by material and the issue was answered against the assessee.

Issue (ii): Whether the revising authority had enhanced the assessment by altering the turnover taxable at 2 per cent.

Analysis: Enhancement occurs only when the tax assessed is increased. Mere changes in turnover figures or in classification do not amount to enhancement if the ultimate tax liability is not increased. On the figures found by the revising authority, the tax for one year remained unchanged and for the other year was reduced.

Conclusion: There was no enhancement of assessment and the issue was answered against the assessee.

Issue (iii): Whether imported glass sheets were taxable as glassware under the relevant notification.

Analysis: Glass sheets were treated as falling within the entry "glassware" in the light of the controlling precedent applied by the Court. The classification issue was therefore concluded by reference to that settled interpretation.

Conclusion: Imported glass sheets were taxable as glassware and the issue was answered against the assessee.

Issue (iv): Whether imported looking glasses were taxable as toilet requisites.

Analysis: The expression "toilet requisites" was applied broadly to articles connected with personal toilet and grooming. On that basis, a looking glass was treated as an article falling within that entry.

Conclusion: Imported looking glasses were taxable as toilet requisites and the issue was answered against the assessee.

Final Conclusion: All the referred questions were decided against the assessee, and the tax classification and assessment determined by the revising authority were sustained.

Ratio Decidendi: Where an assessment is supported by material, an alteration in turnover figures does not amount to enhancement unless it increases the tax actually assessed, and goods may be classified under a tariff or notification entry according to the established judicial meaning of that entry.

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