https://www.taxtmi.com/caselaws?id=127419 Sales tax under the Act attached only where the seller was carrying on the business of selling the goods in question; casual sales of second-hand goods forming private property and unconnected with the dealer's trading business were outside the charging scheme. The expression "glass-ware" in the Schedule was given its ordinary meaning because no restricted sense was indicated, and plain glass sheets used for window and door panes were held to fall within that entry. A preliminary objection that the reference had to be made by a Bench of two Members was rejected because the matter concerned only whether a reference should be made and did not directly affect revenue. en-us Tue, 18 Nov 1952 00:00:00 +0530 Fri, 08 Mar 2013 16:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127419 Sales tax under the Act attached only where the seller was carrying on the business of selling the goods in question; casual sales of second-hand goods forming private property and unconnected with the dealer's trading business were outside the charging scheme. The expression "glass-ware" in the Schedule was given its ordinary meaning because no restricted sense was indicated, and plain glass sheets used for window and door panes were held to fall within that entry. A preliminary objection that the reference had to be made by a Bench of two Members was rejected because the matter concerned only whether a reference should be made and did not directly affect revenue. Case-Laws VAT and Sales Tax Tue, 18 Nov 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127419