1981 (9) TMI 271

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....overed by the decision of the court in Shankar Bangle Stores v. State of Andhra Pradesh (Writ Petition No. 5100 of 1975 decided on 2nd September, 1976) printed infra. Accordingly the writ petition is allowed and the Deputy Commercial Tax Officer (M & G), Visakhapatnam, is directed to determine the amount due to the petitioner on the footing that bangles are general goods and not glassware. No cost....

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.... the sales tax law and that decision of the Sales Tax Tribunal has been accepted by the Government and has not been challenged in any manner. In these circumstances, on the analogy of the principle that glass sheets are not glassware, it is but logical to hold that glass bangles are also not glassware. It is true that in Haji Jamaluddin Manguji v. State [1955] 6 STC 141, it was held by a Divisi....

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....ssware" take the colour of the words "glass bangles". So far as the case before the Nagpur High Court is concerned, it must be distinguished on that ground alone. The reliance on the dictionary meaning cannot be held against the dealer in this case. In the Andhra Pradesh General Sales Tax Act, 1957, the relevant entry is entry 123, viz., glassware, bottles. Bangles are certainly not bottles ....