1981 (11) TMI 164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r, on the facts and in the circumstances of the case, the learned additional revising authority was legally justified to hold that glass sheets were taxable as unclassified item when a Division Bench of this very Honourable Court has held that the same were taxable as glassware?" Before coming to the findings of facts recorded by the revising authority, it may be pointed out that the word "glas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es though made of glass, are normally available in medical stores or with the manufacturers thereof like the assessee. It is equally unlikely that a consumer would ask for such articles from a glassware shop". This decision, therefore, sets at rest the controversy regarding the meaning of the word "glassware". In some of the decisions, given by this Court it was held that an article which was f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dered the various affidavits filed by the Bombay dealers and the assessee to the effect that in commercial circle glass sheets had a different connotation than glassware. He also found that not only these were two different items but there were different merchants' associations dealing in it and if a customer wanted to purchase glass sheet then he had to approach a different shopkeeper than the....