High Court affirms Trade Tax Tribunal's 10% tax on insulated glass; not subject to higher rate.

The Commissioner Commericial Tax U.P. Lucknow Versus S/S G.S.C. Toughened Glass

The Commissioner Commericial Tax U.P. Lucknow Versus S/S G.S.C. Toughened Glass - TMI Issues:
Taxability of insulated glass under Notification No. 1273 dated 25.4.2001.

Analysis:
The High Court heard a revision filed by the revenue against the Trade Tax Tribunal's order regarding the taxability of insulated glass. The Tribunal had held that insulated glass falls under the general description of 'plain glass-panes' and is taxable as an unclassified commodity at 10%. The main question raised was whether the Tribunal was justified in taxing insulated glass at 10% instead of 16% as all goods made of glass.

The Court clarified that the dispute was limited to insulated/toughened glass as the assessment order had already excluded laminated glass from the higher tax rate. The issue of toughened glass did not arise in this case. The only issue for consideration was the taxability of insulated glass.

Referring to a previous case regarding the taxability of glass screens, the Court highlighted that items like plain glass-panes were excluded from the scope of taxing entries. The current taxing entry employed similar language to the previous notification, indicating that insulated glass could be considered akin to plain glass-panes and thus excluded from the higher tax rate.

The Tribunal extensively discussed the manufacturing process of insulated glass and concluded that it was essentially double glazed dual sheet (DGDS), which was akin to plain glass-panes. Citing a previous order, the Tribunal reaffirmed that DGDS was similar to plain glass-panes. No evidence was presented to warrant a different interpretation from the precedent set in the previous case.

Ultimately, the Court found no merit in the revision and dismissed it, upholding the Tribunal's decision to tax insulated glass as an unclassified commodity at 10%.