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<h1>Glass Sheets Classified as per Entry No. 1, Not Entry No. 36: High Court Ruling</h1> <h3>Commissioner of Sales Tax, Madhya Pradesh Versus Glass & Tiles House</h3> Commissioner of Sales Tax, Madhya Pradesh Versus Glass & Tiles House - [1989] 74 STC 26 (MP) 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.