https://www.taxtmi.com/caselaws?id=153283 Glass sheets are not glassware in commercial parlance, because the term "glassware" must be understood in its trade and popular sense rather than by dictionary meaning alone. On the facts, glass sheets were treated as a distinct commodity: different merchants dealt in them, customers approached separate shops, and the revising authority's finding that they differed fundamentally from glassware was supported by evidence and trade practice. They were therefore rightly assessed as an unclassified item. en-us Wed, 25 Nov 1981 00:00:00 +0530 Sat, 20 Jul 2013 17:24:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153283 Glass sheets are not glassware in commercial parlance, because the term "glassware" must be understood in its trade and popular sense rather than by dictionary meaning alone. On the facts, glass sheets were treated as a distinct commodity: different merchants dealt in them, customers approached separate shops, and the revising authority's finding that they differed fundamentally from glassware was supported by evidence and trade practice. They were therefore rightly assessed as an unclassified item. Case-Laws VAT and Sales Tax Wed, 25 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153283