https://www.taxtmi.com/caselaws?id=444270 Tinted glass sheets were held commercially distinct from plain glass panes and, applying the common and commercial parlance test, fell within the entry for goods and wares made of glass rather than the exclusion for plain glass panes. The exclusion was construed strictly, so it could not be enlarged to cover tinted glass sheets; the revenue's classification and higher tax levy were sustained. A reassessment notice for earlier years, based on the same classification issue for the same commodity, was also upheld. 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 Tinted glass sheets were held commercially distinct from plain glass panes and, applying the common and commercial parlance test, fell within the entry for goods and wares made of glass rather than the exclusion for plain glass panes. The exclusion was construed strictly, so it could not be enlarged to cover tinted glass sheets; the revenue's classification and higher tax levy were sustained. A reassessment notice for earlier years, based on the same classification issue for the same commodity, was also upheld. Case-Laws VAT / Sales Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444270