https://www.taxtmi.com/caselaws?id=125939 Tinted glass sheets manufactured by the dealer were treated as goods and wares made of glass under Entry No. 4 of Notification No. 5784, because the entry was construed broadly and covered finished glass articles except where specifically excluded. The court relied on legislative history, prior authority on glass articles, and the factual finding that tinted sheets were produced by a distinct process, had different transparency, density and radiation absorption, and were not regarded in commercial parlance as plain glass panes. On that basis, the sheets were not assessable as an unclassified item and fell within the glass entry. en-us Tue, 12 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2014 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125939 Tinted glass sheets manufactured by the dealer were treated as goods and wares made of glass under Entry No. 4 of Notification No. 5784, because the entry was construed broadly and covered finished glass articles except where specifically excluded. The court relied on legislative history, prior authority on glass articles, and the factual finding that tinted sheets were produced by a distinct process, had different transparency, density and radiation absorption, and were not regarded in commercial parlance as plain glass panes. On that basis, the sheets were not assessable as an unclassified item and fell within the glass entry. Case-Laws Indian Laws Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125939