Glass sheets classification: primary material in sheet form excluded from goods made of glass, attracting the separate residuary entry.

Glass sheets were held not to fall within the entry for "goods made of glass and glassware" because that expression covers articles manufactured from glass, not the primary material in sheet form where sheets are not expressly included. The court relied on the wording of the relevant schedule entries and the legislature's use of the term "sheets" in other provisions, which showed that sheet glass was intended to be treated separately. Glass sheets were therefore classified as glass simpliciter and assessable under the separate residuary entry, with relief granted to the assessee.

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Issues: Whether glass sheets are covered by entry No. 26 of Part II of Schedule II of the Madhya Pradesh General Sales Tax Act, 1958 as goods made of glass and glassware, or fall under entry No. 1 of Part VI of Schedule II.

Analysis: The expression goods made of glass and glassware was held to be wide enough to cover articles manufactured out of glass, but not the primary material itself where the entry does not expressly include sheets. Glass sheets were treated as glass simpliciter and as a raw material capable of being used to produce other glass articles. The absence of any reference to sheets in the relevant entry, contrasted with other entries where sheets were expressly mentioned, indicated legislative intent not to include sheet glass within goods made of glass. Earlier contrary authority was declined to be followed.

Conclusion: Glass sheets do not fall under entry No. 26 of Part II of Schedule II and are assessable under entry No. 1 of Part VI of Schedule II, in favour of the assessee.

Final Conclusion: The reference was answered by classifying glass sheets outside the entry for goods made of glass and within the separate residuary entry, resulting in relief to the assessee.

Ratio Decidendi: Where a tariff entry refers to goods made of a material without expressly including sheets of that material, the primary material in sheet form is not covered merely because it can be used to manufacture goods made from that material.

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