https://www.taxtmi.com/caselaws?id=127418 Glass bangles were treated as falling within the ordinary meaning of "glass-ware" in the amended sales tax schedule because the term covers articles made of glass. The broad construction was supported by the earlier interpretation of the corresponding entry, which had already extended to glass sheets. The amendment's express exclusion of bottles and lamp and lantern chimneys showed that the general expression remained wide and was limited only by those stated exceptions. On that basis, the reference was answered in the affirmative and the goods were brought within the taxable entry, against the assessee. en-us Mon, 09 Aug 1954 00:00:00 +0530 Fri, 08 Mar 2013 16:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127418 Glass bangles were treated as falling within the ordinary meaning of "glass-ware" in the amended sales tax schedule because the term covers articles made of glass. The broad construction was supported by the earlier interpretation of the corresponding entry, which had already extended to glass sheets. The amendment's express exclusion of bottles and lamp and lantern chimneys showed that the general expression remained wide and was limited only by those stated exceptions. On that basis, the reference was answered in the affirmative and the goods were brought within the taxable entry, against the assessee. Case-Laws VAT and Sales Tax Mon, 09 Aug 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127418