https://www.taxtmi.com/caselaws?id=1817 Toughened safety glass, including windscreens, door screens, side screens and back screens, falls within "glass and glass wares including optical glass in all forms" for the Section 4-B exemption under the U.P. Sales Tax Act. The words "in all forms" broaden the entry to cover different manifestations of glass, while the specific exclusion of ornamented or cut glass bangles does not exclude these products. Tax entries ordinarily follow popular or common-parlance meaning, but that principle cannot negate express widening language or add limitations absent from the notification. The products therefore qualify for the raw-material exemption. en-us Mon, 06 Aug 2007 00:00:00 +0530 Mon, 31 Jul 2023 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1817 Toughened safety glass, including windscreens, door screens, side screens and back screens, falls within "glass and glass wares including optical glass in all forms" for the Section 4-B exemption under the U.P. Sales Tax Act. The words "in all forms" broaden the entry to cover different manifestations of glass, while the specific exclusion of ornamented or cut glass bangles does not exclude these products. Tax entries ordinarily follow popular or common-parlance meaning, but that principle cannot negate express widening language or add limitations absent from the notification. The products therefore qualify for the raw-material exemption. Case-Laws Central Excise Mon, 06 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1817