https://www.taxtmi.com/caselaws?id=152760 Glass sheets and glass panes do not fall within the ordinary or commercially understood meaning of "glassware" in entry 23 of the First Schedule to the Bengal Finance (Sales Tax) Act, 1941. The term "glassware" refers to articles of use made of glass, especially containers or vessels, and cannot be extended to every product made from glass. On that construction, cutting glass sheets into window panes does not amount to fabrication into glassware, so sales of those goods are not taxable under that entry. The issue was decided in favour of the assessee. en-us Tue, 10 Jul 1979 00:00:00 +0530 Tue, 09 Jul 2013 18:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152760 Glass sheets and glass panes do not fall within the ordinary or commercially understood meaning of "glassware" in entry 23 of the First Schedule to the Bengal Finance (Sales Tax) Act, 1941. The term "glassware" refers to articles of use made of glass, especially containers or vessels, and cannot be extended to every product made from glass. On that construction, cutting glass sheets into window panes does not amount to fabrication into glassware, so sales of those goods are not taxable under that entry. The issue was decided in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 10 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152760