Popular meaning of an undefined taxing entry brought glass bangles within glassware, not unclassified goods.

Glass bangles were treated as glassware under the Orissa Sales Tax Act because the undefined entry was given its ordinary popular meaning. The term was read broadly as articles made of glass, not narrowly as utensils, and the specific exclusion of bottles, lamps and chimneys indicated that finished glass articles were generally included unless expressly excepted. A later notification was held irrelevant to the earlier assessment years and could not control the original legislative intent. On that basis, glass bangles fell within entry No. 38 and were not unclassified goods.

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Issues: Whether glass bangles (glass chudies) fall within entry No. 38 of the taxable goods list as glassware under the Orissa Sales Tax Act, or are to be treated as unclassified goods.

Analysis: Glassware had no statutory definition, so the expression was construed in its popular or common parlance sense. In that sense, glassware denotes articles made of glass, and the entry was read in its wider meaning rather than a restricted meaning confined to utensils. The express exclusion of bottles, lamps and lantern chimneys showed that the entry was intended to cover articles made of glass generally. The later notification relied on by the assessee was held irrelevant because it came into force long after the assessment years in question and could not control the earlier legislative intent. The authorities cited also supported the view that finished articles wholly made of glass and sold in ordinary shops answer to the description of glassware.

Conclusion: Glass bangles are covered by entry No. 38 as glassware and are not unclassified goods; the question was answered in the affirmative, in favour of Revenue.

Ratio Decidendi: In a taxing entry, an undefined expression must be given its ordinary popular meaning, and where the entry indicates that all articles made of glass are included unless expressly excepted, finished articles wholly made of glass fall within the term glassware.

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