https://www.taxtmi.com/caselaws?id=151226 Classification of magnifying glasses under the sales tax schedule turns on their meaning in trade or common parlance. Optical appliances described and dealt with in trade as magnifying glasses are not glassware merely because they contain glass lenses. Their composition also did not support classification as glassware, as the handle and frame rather than the lens represented the principal material cost. Domestic use and rulings concerning articles wholly made of glass did not govern these goods. Magnifying glasses therefore fall outside the schedule entry for glassware. en-us Thu, 05 Feb 1976 00:00:00 +0530 Sat, 01 Jun 2013 17:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151226 Classification of magnifying glasses under the sales tax schedule turns on their meaning in trade or common parlance. Optical appliances described and dealt with in trade as magnifying glasses are not glassware merely because they contain glass lenses. Their composition also did not support classification as glassware, as the handle and frame rather than the lens represented the principal material cost. Domestic use and rulings concerning articles wholly made of glass did not govern these goods. Magnifying glasses therefore fall outside the schedule entry for glassware. Case-Laws VAT and Sales Tax Thu, 05 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151226