Commercial parlance test excludes glass chandeliers from glassware entry under sales tax classification

Glass chandeliers were held not to fall within the restrictive sales tax entry for "glass and glassware" because, in commercial and common parlance, they are decorative ornamental articles rather than common-use glassware. Mere composition of glass was insufficient for classification under the entry. The Tribunal's classification excluding the chandeliers from Entry 123 was upheld, and the assessment treating them outside that entry remained undisturbed. The issue concerning reopening under Section 14(4) was left undecided.

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Issues: Whether glass chandeliers fall within Entry 123 of the First Schedule to the Andhra Pradesh General Sales Tax Act as it stood in the relevant assessment year.

Analysis: Entry 123, then framed as a restrictive description of "glass and glassware", covered specified glass articles and "other glassware including table-ware". Glass chandeliers, though made of glass, were not articles ordinarily understood in commercial or common parlance as glassware. Having regard to their nature, use and value, they were treated as decorative ornamental articles and not as common-use glassware.

Conclusion: Glass chandeliers did not fall within Entry 123 and the classification made by the Tribunal was correct.

Final Conclusion: The revision failed, and the assessment treating the chandeliers outside Entry 123 was not disturbed. The question relating to reopening under Section 14(4) was left undecided.

Ratio Decidendi: For sales tax classification, an article falls within a restrictive entry only if it answers the commercial or common parlance understanding of the described goods; mere composition of glass is insufficient to make a decorative article glassware.

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