1975 (9) TMI 163

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.... come within the ambit of serial No. 38 of the schedule of taxable goods? and (2) Whether, the Tribunal is entitled to annul assessment in respect of sale of plastic rubbers and plastic pieces on the ground of hardship? " 2.. The assessee is a medical stores at Puri. The periods of assessment are 1966-67, 1967-68 and 1968-69. While examining the assessee's accounts the Sales Tax Officer found that in respect of the sale turnover of thermometers, lactometers, syringes, measuring glasses and eye-wash glasses as also droppers and certain other alleged plastic articles the assessee had collected and paid tax at 5 per cent. As the assessing officer was of the view that all the named articles except plastic materials came within the meaning....

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....tion. The taxing department is of the view that these articles are glasswares and, therefore, exigible to tax at 7 per cent. Glassware has no definition under the Act. The Supreme Court has indicated in three pronouncements, Ramavatar Budhaiprasad v. Assistant Sales Tax Officer[1961] 12 S.T.C. 286 (S.C.)., Commissioner of Sales Tax v. Jaswant Singh Charan Singh[1967] 19 S.T.C. 469 (S.C.). and Commissioner of Sales Tax v. S.N. Brothers[1973] 31 S.T.C. 302 (S.C.)., that the meaning of the term in common parlance, in the absence of a definition, has to be adopted. In the last of the cases cited above, Dua, J., while speaking for the court quoted with approval the observation of the Madras High Court in the case of Kishinchand Chellaram v. Join....

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.... we would agree with the conclusion of the Tribunal and answer the question referred to us by holding that: On the facts and in the circumstances of the case, the Sales Tax Tribunal is correct in annulling the assessments by holding that thermometers, lactometers, syringes, eye-wash glasses and measuring glasses do not come within the ambit of serial No. 38 of the schedule of taxable goods. 4.. It is conceded before us by the counsel for the assessee that plastic rubbers and plastic pieces are plastic articles and would, therefore, be directly covered by item No. 7-C of the very notification whereunder the plastic goods are liable to tax at 7 per cent. The concession before us on behalf of the assessee is well-founded. The Tribunal while....