1985 (2) TMI 232

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.... a dealer in glass marbles and other goods. For the assessment years 1978-79 and 1979-80, the petitioner has purchased glass marbles worth Rs. 1,01,390 and Rs. 78,934 respectively from a registered dealer in the State. The petitioner says, that he paid tax on those purchases at the rate of 6 per cent under item 123 of the First Schedule of the Andhra Pradesh General Sales Tax Act. Later on, the pe....

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....oner, the petitioner filed appeals before the Sales Tax Appellate Tribunal contending that glass marbles fall (a) within the meaning of "glass" in item 123 of the First Schedule of the Act, (b) that they fall within "glass globes" mentioned in sub-item (iv) of item 123 and finally, in any event, they fall within glassware in sub-item (v) of item 123. These contentions were negatived by the Tribuna....

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..... The principle that guides in interpreting these entries in the Act is that the meaning and significance of these entries must be gathered not from the dictionary but from their commercial or even colloquial sense of the terms used in the Act. In the commercial sense, glass marbles, though made out of glass, will not be considered or treated as "glassware". The judgment of the Supreme Court repor....

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....e observations and relying upon the common experience it can safely be said that the purpose, utility and the functions of the glass marbles are wholly different from what is called "glassware". The glass marbles are not generally sold by those who deal in glassware. We therefore hold that the sale of glass marbles would not fall within the entry No. 123 of the First Schedule to the Act. The ar....