https://www.taxtmi.com/caselaws?id=156147 Glass sheets were held not to fall within the entry for "goods made of glass and glassware" because that expression covers articles manufactured from glass, not the primary material in sheet form where sheets are not expressly included. The court relied on the wording of the relevant schedule entries and the legislature's use of the term "sheets" in other provisions, which showed that sheet glass was intended to be treated separately. Glass sheets were therefore classified as glass simpliciter and assessable under the separate residuary entry, with relief granted to the assessee. en-us Thu, 12 Oct 1989 00:00:00 +0530 Sat, 14 Sep 2013 12:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156147 Glass sheets were held not to fall within the entry for "goods made of glass and glassware" because that expression covers articles manufactured from glass, not the primary material in sheet form where sheets are not expressly included. The court relied on the wording of the relevant schedule entries and the legislature's use of the term "sheets" in other provisions, which showed that sheet glass was intended to be treated separately. Glass sheets were therefore classified as glass simpliciter and assessable under the separate residuary entry, with relief granted to the assessee. Case-Laws VAT and Sales Tax Thu, 12 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156147