Commercial parlance test for glassware: glass sheets are a distinct commodity and may be treated as an unclassified item.

Glass sheets are not glassware in commercial parlance, because the term "glassware" must be understood in its trade and popular sense rather than by dictionary meaning alone. On the facts, glass sheets were treated as a distinct commodity: different merchants dealt in them, customers approached separate shops, and the revising authority's finding that they differed fundamentally from glassware was supported by evidence and trade practice. They were therefore rightly assessed as an unclassified item.

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Issues: Whether glass sheets are taxable as glassware or as an unclassified item.

Analysis: The meaning of "glassware" had already been settled to require commercial and popular understanding rather than mere dictionary meaning. On the facts found, glass sheets were treated in trade as a distinct commodity, different merchants dealt in them, and customers would approach different shops for glass sheets and glassware. The revising authority's finding that glass sheets were fundamentally different from glassware was based on evidence and trade practice.

Conclusion: Glass sheets are not glassware in commercial parlance and were rightly treated as an unclassified item.

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