https://www.taxtmi.com/caselaws?id=425862 Insulated glass manufactured and sold by the assessee was treated as falling within the exclusion for plain glass-panes rather than the higher-rated entry for goods and wares made of glass. The Court relied on its earlier interpretation of similar taxing language and found no material change in the notification to justify a different reading. It accepted the Tribunal's factual assessment that the product was double-glazed and substantially akin to plain glass-panes, and no contrary material displaced that view. The classification under the exclusion was therefore sustained, and the assessee's lower-tax treatment remained undisturbed. en-us Thu, 14 Jul 2022 00:00:00 +0530 Tue, 02 Aug 2022 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425862 Insulated glass manufactured and sold by the assessee was treated as falling within the exclusion for plain glass-panes rather than the higher-rated entry for goods and wares made of glass. The Court relied on its earlier interpretation of similar taxing language and found no material change in the notification to justify a different reading. It accepted the Tribunal's factual assessment that the product was double-glazed and substantially akin to plain glass-panes, and no contrary material displaced that view. The classification under the exclusion was therefore sustained, and the assessee's lower-tax treatment remained undisturbed. Case-Laws VAT and Sales Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425862