https://www.taxtmi.com/caselaws?id=441028 Toughened glass manufactured and sold by the assessee was treated as falling within Tariff Item No. 39 of the U.P. Sales Tax Act as glass and glassware, rather than as an unclassified item attracting a lower rate. The classification depended on the wording of the tariff entry, which covered goods and wares made of glass, and on the common parlance test applicable to taxing statutes. The SC held that tariff entries must be understood in their popular sense, not by scientific or technical meaning, and that the entry's broad language was sufficient to include toughened glass. The challenge to the High Court's view failed. en-us Tue, 11 Jul 2023 00:00:00 +0530 Fri, 02 Feb 2024 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441028 Toughened glass manufactured and sold by the assessee was treated as falling within Tariff Item No. 39 of the U.P. Sales Tax Act as glass and glassware, rather than as an unclassified item attracting a lower rate. The classification depended on the wording of the tariff entry, which covered goods and wares made of glass, and on the common parlance test applicable to taxing statutes. The SC held that tariff entries must be understood in their popular sense, not by scientific or technical meaning, and that the entry's broad language was sufficient to include toughened glass. The challenge to the High Court's view failed. Case-Laws VAT and Sales Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441028