https://www.taxtmi.com/caselaws?id=160281 Glass shells, rods and tubes were held outside entry No. 4 of the 1981 notification taxing goods and wares made of glass because the entry had to be read as a whole and, on a purposive construction, it applied to finished glass goods rather than unfinished material used in bulb manufacture. The Court accepted the earlier view that such unfinished items did not answer the description of taxable glasswares and found no contrary authority. They were therefore liable to be treated as unclassified goods, and the revisions failed. en-us Wed, 14 Jul 1999 00:00:00 +0530 Fri, 13 Dec 2013 18:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160281 Glass shells, rods and tubes were held outside entry No. 4 of the 1981 notification taxing goods and wares made of glass because the entry had to be read as a whole and, on a purposive construction, it applied to finished glass goods rather than unfinished material used in bulb manufacture. The Court accepted the earlier view that such unfinished items did not answer the description of taxable glasswares and found no contrary authority. They were therefore liable to be treated as unclassified goods, and the revisions failed. Case-Laws VAT and Sales Tax Wed, 14 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160281