https://www.taxtmi.com/caselaws?id=150376 Where a taxing entry uses the undefined term "glassware", it must be construed in its ordinary commercial sense. Applying the prior binding interpretation of the same notification, the Court held that "glassware" includes all articles of glass unless specifically excluded or separately listed. On the material before the Court, glass sheets sold as window and door panes were finished commercial products, with no factual basis to treat them as mere raw material or as outside the entry. They were therefore held taxable under section 3-A of the U.P. Sales Tax Act. en-us Thu, 19 Apr 1973 00:00:00 +0530 Mon, 13 May 2013 18:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150376 Where a taxing entry uses the undefined term "glassware", it must be construed in its ordinary commercial sense. Applying the prior binding interpretation of the same notification, the Court held that "glassware" includes all articles of glass unless specifically excluded or separately listed. On the material before the Court, glass sheets sold as window and door panes were finished commercial products, with no factual basis to treat them as mere raw material or as outside the entry. They were therefore held taxable under section 3-A of the U.P. Sales Tax Act. Case-Laws VAT and Sales Tax Thu, 19 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150376