https://www.taxtmi.com/caselaws?id=129039 In interpreting Entry No. 15 of Schedule I, Part I to the C.P. and Berar Sales Tax Act, the Bombay High Court applied the ordinary meaning, statutory context, and scheme of the Schedule to decide whether glass sheets and plate glass were covered by "glass-ware". Because no trade or common-parlance evidence showed a restricted commercial meaning, the common parlance test did not assist the assessee. The Court held that the phrase was wide enough to include articles made of glass, and noscitur a sociis did not justify narrowing it by reference to domestic pottery and china, especially where only specified items were expressly excluded. Glass sheets and plate glass therefore fell within the entry and attracted the higher rate. en-us Wed, 12 Aug 1964 00:00:00 +0530 Tue, 16 Apr 2013 17:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129039 In interpreting Entry No. 15 of Schedule I, Part I to the C.P. and Berar Sales Tax Act, the Bombay High Court applied the ordinary meaning, statutory context, and scheme of the Schedule to decide whether glass sheets and plate glass were covered by "glass-ware". Because no trade or common-parlance evidence showed a restricted commercial meaning, the common parlance test did not assist the assessee. The Court held that the phrase was wide enough to include articles made of glass, and noscitur a sociis did not justify narrowing it by reference to domestic pottery and china, especially where only specified items were expressly excluded. Glass sheets and plate glass therefore fell within the entry and attracted the higher rate. Case-Laws VAT and Sales Tax Wed, 12 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129039