https://www.taxtmi.com/caselaws?id=152309 Glass bangles were treated as glassware under the Orissa Sales Tax Act because the undefined entry was given its ordinary popular meaning. The term was read broadly as articles made of glass, not narrowly as utensils, and the specific exclusion of bottles, lamps and chimneys indicated that finished glass articles were generally included unless expressly excepted. A later notification was held irrelevant to the earlier assessment years and could not control the original legislative intent. On that basis, glass bangles fell within entry No. 38 and were not unclassified goods. en-us Mon, 28 Mar 1977 00:00:00 +0530 Fri, 28 Jun 2013 18:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152309 Glass bangles were treated as glassware under the Orissa Sales Tax Act because the undefined entry was given its ordinary popular meaning. The term was read broadly as articles made of glass, not narrowly as utensils, and the specific exclusion of bottles, lamps and chimneys indicated that finished glass articles were generally included unless expressly excepted. A later notification was held irrelevant to the earlier assessment years and could not control the original legislative intent. On that basis, glass bangles fell within entry No. 38 and were not unclassified goods. Case-Laws VAT and Sales Tax Mon, 28 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152309