Commercial meaning controls goods classification: glass bangles fall outside glassware and are taxed as general goods.

Glass bangles are not classifiable as "glassware" for sales tax purposes where the statutory entry, read in context, uses that expression alongside related items such as bottles. Applying noscitur a sociis and the ordinary commercial meaning of the term, the Andhra Pradesh High Court held that "glassware" does not extend to bangles. A broad dictionary meaning was not treated as decisive against the dealer. The goods were therefore assessable as general goods under section 5 of the Andhra Pradesh General Sales Tax Act, 1957.

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Issues: Whether glass bangles are classifiable as glassware under the Andhra Pradesh General Sales Tax Act, 1957, or are to be treated as general goods assessable under section 5 of that Act.

Analysis: The relevant entry in the sales tax schedule referred to glassware and bottles. On the accepted treatment of glass sheets as not constituting glassware, and applying the contextual principle of noscitur a sociis, the expression "glassware" was held not to extend to glass bangles. The ordinary commercial meaning of the expression was also taken to exclude bangles, and the dictionary meaning was not regarded as decisive against the dealer.

Conclusion: Glass bangles are not glassware and are assessable as general goods under section 5 of the Andhra Pradesh General Sales Tax Act, 1957.

Ratio Decidendi: Classification of goods for sales tax purposes must be determined by the statutory context and ordinary commercial understanding, and not by an overly broad dictionary meaning where the associated words show a narrower class.

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