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<h1>Glass Sheets Classified as per Entry No. 1, Not Entry No. 36: High Court Ruling</h1> The High Court of Madhya Pradesh held that glass sheets are to be assessed under entry No. 1 of Part VI of Schedule II, not under entry No. 36 of Part II. ... - The High Court of Madhya Pradesh ruled that glass sheets are to be assessed under entry No. 1 of Part VI of Schedule II, not under entry No. 36 of Part II. The decision favored the assessee, and no costs were awarded. The reference was answered in the affirmative.