https://www.taxtmi.com/caselaws?id=158515 Glass bottles were not covered by Entry 102 of the Tamil Nadu General Sales Tax Act before the 1987 amendment because "glassware" is construed in common parlance as tableware and similar articles, not bottles. The court noted that the earlier deletion of the specific bottle entry and the later express insertion of "glass bottles, glass marbles and glass beads" showed that bottles were not included in the unamended or 1983 form of the entry. As a result, glass bottles could not be treated as single-point goods under Entry 102 for the relevant assessment years, and the Tribunal's view treating them as multi-point commodities remained undisturbed. en-us Mon, 10 Jul 1995 00:00:00 +0530 Wed, 30 Oct 2013 12:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158515 Glass bottles were not covered by Entry 102 of the Tamil Nadu General Sales Tax Act before the 1987 amendment because "glassware" is construed in common parlance as tableware and similar articles, not bottles. The court noted that the earlier deletion of the specific bottle entry and the later express insertion of "glass bottles, glass marbles and glass beads" showed that bottles were not included in the unamended or 1983 form of the entry. As a result, glass bottles could not be treated as single-point goods under Entry 102 for the relevant assessment years, and the Tribunal's view treating them as multi-point commodities remained undisturbed. Case-Laws VAT and Sales Tax Mon, 10 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158515