https://www.taxtmi.com/caselaws?id=155753 Glass sheets are not classifiable as "glassware" under entry No. 36 of Part II of Schedule II because sales tax classification must follow the commercial parlance meaning of the commodity. Articles with a distinct commercial identity and utility are not ordinarily treated as glassware in common trade understanding. As no specific entry covered glass sheets, the residuary entry applied, placing them under entry No. 1 of Part VI of Schedule II. The classification was therefore decided in favour of the assessee. en-us Fri, 17 Feb 1989 00:00:00 +0530 Sat, 07 Sep 2013 15:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155753 Glass sheets are not classifiable as "glassware" under entry No. 36 of Part II of Schedule II because sales tax classification must follow the commercial parlance meaning of the commodity. Articles with a distinct commercial identity and utility are not ordinarily treated as glassware in common trade understanding. As no specific entry covered glass sheets, the residuary entry applied, placing them under entry No. 1 of Part VI of Schedule II. The classification was therefore decided in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 17 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155753