1979 (7) TMI 219

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....siness of selling glass sheets and glass panes. The sales of glass sheets and glass panes of the dealer for the period 1st April, 1966, to 31st March, 1967, were assessed to sales tax under section 11(1) of the aforesaid Act by an assessment order dated 17th September, 1968. The rate at which tax was levied was 5 per cent under clause (c) of sub-section (1) of section 5 of the Act. This assessment was revised on the basis of some information with the assessing authority and proceedings under section 11A were taken. The turnover of the dealer relating to glass sheets and glass panes was subjected to sales tax at 7 percent under clause (a) of section 5(1) by an order dated 11th December, 1968. The assessing authority treated the glass panes a....

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....heets or window-panes cut out of glass sheets. By no stretch of imagination cutting of window-panes from glass sheets can be called fabrication. The learned counsel for the revenue has invited our attention to two decisions, namely, Commissioner of Sales Tax, Madhya Pradesh, Nagpur v. Mohanlal Ramkisan Nathani, Raipur[1955] 6 S.T.C. 136. and Tribuwandas Gulabchand and Brothers, Nagpur v. State of Maharashtra[1965] 16 S.T.C. 452. These two decisions seem to support the contention of the counsel for the revenue that "glass sheets" or at least "window-panes" made out of the glass sheets would fall under the term "glassware". The decision of the Nagpur High Court was given in the context of glassware being luxury item and it was observed tha....

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....hat arose for determination was whether polynite sheets used for making toys and novelties, etc., should be regarded as "plastics" and not "goods made primarily from any kind of plastics" within the meaning of entry 19A of Schedule E to the Bombay Sales Tax Act, 1959. It was held that polynite sheets were not goods made primarily from any kind of plastics. On the same reasoning we are of the view that glass sheets and glass panes are different from "glassware". This term is well-understood and no one can call glass sheets to be "glassware " just as no one will call a brass sheet or silver ingot to be brassware or silverware. We would, accordingly, partly agree with the finding of the Financial Commissioner but partly we must differ. We c....