Commercial parlance classification of glass sheets places them in the residuary entry, not within glassware.

Glass sheets are not classifiable as "glassware" under entry No. 36 of Part II of Schedule II because sales tax classification must follow the commercial parlance meaning of the commodity. Articles with a distinct commercial identity and utility are not ordinarily treated as glassware in common trade understanding. As no specific entry covered glass sheets, the residuary entry applied, placing them under entry No. 1 of Part VI of Schedule II. The classification was therefore decided in favour of the assessee.

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Issues: Whether glass sheets are assessable under entry No. 1 of Part VI of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958, and not under entry No. 36 of Part II of Schedule II.

Analysis: Entry No. 36 covers crockery, goods made of china and tamchina, goods made of glass and glassware, but the expression has to be understood in its commercial sense. Articles having specialised commercial identity and utility are not ordinarily treated as glassware in common trade parlance. Glass sheets do not fall within the ordinary commercial meaning of glassware and therefore do not fit entry No. 36. In the absence of a specific entry covering glass sheets, the residuary entry is attracted.

Conclusion: Glass sheets are taxable under entry No. 1 of Part VI of Schedule II and not under entry No. 36 of Part II of Schedule II; the answer is in favour of the assessee.

Ratio Decidendi: For sales tax classification, a commodity must be construed in its commercial parlance sense, and where no specific entry covers it, the residuary entry applies.

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