1988 (6) TMI 323

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....ses in this tax revision case is whether glass chandeliers can be brought within entry 123 of the First Schedule to the Andhra Pradesh General Sales Tax Act as it stood at the relevant time. The assessment year concerned herein is 1979-80. At that time, entry 123 of the First Schedule read as follows: "123. Glass and glassware, that is to say:   (i) sheet glass and plate glass; At the p....

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....nal held that the chandeliers cannot be brought within entry 123 of the First Schedule as it stood then. We shall deal with the second ground first. The chandeliers are no doubt made of glass but it would be difficult to call them "glassware". Entry 123 as it stood then was not an inclusive definition as it became after the amendment in 1983. As it stood then, the entry was restrictive in its a....

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....ense as a glass article. By way of illustration, the Supreme Court pointed out that a glass bowl, a glass vase, a glass tumbler and a glass table-top will be all articles in which the primary component is glass and can be called glassware. Applying the test of commercial parlance or common parlance, as it is called, we find it difficult to say that chandelier is "glassware". No one identifies the ....

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....r section 14(4) of the Andhra Pradesh General Sales Tax Act. The learned counsel pointed out that the restrictions which are provided under section 147 of the Income-tax Act, 1961, are not provided in subsection (4) of section 14. He relied upon the decisions of the Madras High Court and Kerala High Court rendered with reference to similar language in Madras and Kerala Acts, viz., Yercaud Coffe....