https://www.taxtmi.com/caselaws?id=167916 Glass shell, glass panel, glass funnel and neck tube used to manufacture television picture tubes were treated as goods made of glass and glassware under entry 42 of Schedule II, because that entry was construed broadly and the items did not fall within its exclusions. Entry 49 for parts and accessories of television was found inapplicable, as end use in producing a television component did not transform raw glass material into a television part or accessory. On that basis, the interest demand linked to the higher classification under entry 49 could not stand to that extent, and the assessment and revisional orders were set aside for fresh assessment and recalculation under entry 42. en-us Thu, 20 Dec 2012 00:00:00 +0530 Mon, 05 Jan 2015 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167916 Glass shell, glass panel, glass funnel and neck tube used to manufacture television picture tubes were treated as goods made of glass and glassware under entry 42 of Schedule II, because that entry was construed broadly and the items did not fall within its exclusions. Entry 49 for parts and accessories of television was found inapplicable, as end use in producing a television component did not transform raw glass material into a television part or accessory. On that basis, the interest demand linked to the higher classification under entry 49 could not stand to that extent, and the assessment and revisional orders were set aside for fresh assessment and recalculation under entry 42. Case-Laws VAT and Sales Tax Thu, 20 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167916