https://www.taxtmi.com/caselaws?id=441028 The SC of India upheld the HC's decision classifying toughened glass under "glass and glassware" as per Tariff Item No. 39 of the U.P. Sales Tax Act, 1998. The Court agreed with the HC's reliance on the "Trutuf" case, which emphasized an expansive interpretation of "glass" and "glasswares." The SC found no basis to alter the HC's ruling, thereby dismissing the appeals. Consequently, the respondent was authorized to encash the bank guarantee and proceed with further actions. 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 The SC of India upheld the HC's decision classifying toughened glass under "glass and glassware" as per Tariff Item No. 39 of the U.P. Sales Tax Act, 1998. The Court agreed with the HC's reliance on the "Trutuf" case, which emphasized an expansive interpretation of "glass" and "glasswares." The SC found no basis to alter the HC's ruling, thereby dismissing the appeals. Consequently, the respondent was authorized to encash the bank guarantee and proceed with further actions. Case-Laws VAT and Sales Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441028