Classification of glass sheets under sales tax entry depends on ordinary commercial meaning, not a narrow ejusdem generis reading.

Glass sheets were held to fall within the specific sales tax entry covering goods made of glass, not the residuary category, because they are finished goods of glass rather than mere raw material. The Court applied the ordinary and commercial meaning of the entry's language and declined to narrow it by ejusdem generis, especially since the same entry separately referred to glassware. The classification therefore turned on the plain scope of the taxing entry, which was held broad enough to include plain glass sheets.

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Issues: Whether glass sheets are assessable under entry No. 26 of Part II of Schedule II to the M.P. General Sales Tax Act, 1958, as goods made of glass, or under the residuary entry.

Analysis: Entry No. 26 separately covered all types of crockery, goods made of glass and glassware. The assessee sold plain glass sheets, and the Court held that glass sheets are themselves goods made out of glass and are not merely raw material. The Court declined to apply ejusdem generis so as to cut down the plain language of the entry, and noted that the term glassware had been separately used in the same entry. The ordinary and commercial meaning of the expression was held to control the classification, and the materials on record did not justify treating glass sheets as falling outside the specific entry.

Conclusion: Glass sheets fall within entry No. 26 of Part II of Schedule II to the M.P. General Sales Tax Act, 1958, and are not taxable under the residuary entry.

Ratio Decidendi: Where a taxing entry uses clear and distinct language, classification must be made according to the ordinary commercial meaning of the goods, and a specific entry covering goods made of glass will include glass sheets when they are themselves finished goods of glass.

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