https://www.taxtmi.com/caselaws?id=162016 A sales tax exemption notification using the expression "glass and glasswares including optical glass in all its forms" was held to apply in common and commercial parlance, not by technical composition. Automobile toughened safety glass, including wind screens and related screens, was found to have a distinct commercial identity from ordinary glassware because it is manufactured into a specialised motor vehicle part. It was therefore not covered by the notification, and the dealer could not claim purchase of raw material and packing material without tax. en-us Thu, 21 Jul 2005 00:00:00 +0530 Fri, 14 Feb 2014 15:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162016 A sales tax exemption notification using the expression "glass and glasswares including optical glass in all its forms" was held to apply in common and commercial parlance, not by technical composition. Automobile toughened safety glass, including wind screens and related screens, was found to have a distinct commercial identity from ordinary glassware because it is manufactured into a specialised motor vehicle part. It was therefore not covered by the notification, and the dealer could not claim purchase of raw material and packing material without tax. Case-Laws VAT and Sales Tax Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162016