https://www.taxtmi.com/caselaws?id=444270 The SC held that tinted glass sheets are taxable under Entry No. 4 of Notification No. 5784 dated 07.09.1981 as goods made of glass, not under the residuary clause attracting a lower tax rate. Applying the test from a prior SC decision, the Court found that the product's identification by its commercial class determines classification. The notification clearly includes all goods made of glass except plain glass panes, and exemptions must be strictly construed in favor of revenue. The Court dismissed the appeals, affirming the classification and tax liability as determined by the lower authorities. en-us Mon, 09 Oct 2023 00:00:00 +0530 Tue, 05 Aug 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444270 The SC held that tinted glass sheets are taxable under Entry No. 4 of Notification No. 5784 dated 07.09.1981 as goods made of glass, not under the residuary clause attracting a lower tax rate. Applying the test from a prior SC decision, the Court found that the product's identification by its commercial class determines classification. The notification clearly includes all goods made of glass except plain glass panes, and exemptions must be strictly construed in favor of revenue. The Court dismissed the appeals, affirming the classification and tax liability as determined by the lower authorities. Case-Laws VAT / Sales Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444270