https://www.taxtmi.com/caselaws?id=148671 Glass beads were held to fall within the expression "glasswares" in Notification No. ST-905/X under the U.P. Sales Tax Act. The entry was construed in its statutory context and against the sequence of notifications under section 3-A, which showed that glass bangles were treated separately from glasswares, while exclusions for items such as hurricane lantern chimneys, bottles, and optical lenses indicated that the term was not limited to containers. The Hindi expression "kanch ka saman" also supported a broader meaning. On that basis, glass beads were treated as articles of glass covered by the notification, and the reference was answered in favour of the revenue. en-us Tue, 10 Dec 1968 00:00:00 +0530 Wed, 01 May 2013 17:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148671 Glass beads were held to fall within the expression "glasswares" in Notification No. ST-905/X under the U.P. Sales Tax Act. The entry was construed in its statutory context and against the sequence of notifications under section 3-A, which showed that glass bangles were treated separately from glasswares, while exclusions for items such as hurricane lantern chimneys, bottles, and optical lenses indicated that the term was not limited to containers. The Hindi expression "kanch ka saman" also supported a broader meaning. On that basis, glass beads were treated as articles of glass covered by the notification, and the reference was answered in favour of the revenue. Case-Laws VAT and Sales Tax Tue, 10 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148671