TaxTMI 
TaxTMI 
1989 (10) TMI 222
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....after referred to as "the assessee") is engaged in the manufacture and sale of glass lenses used in goggles. During the assessment proceedings for the year 1972-73, the Assessing Authority found that the assessee had sold lenses which were made of glass and used in goggles. These lenses fell in the category of "glassware" incorporated in entry No. 23 in Schedule "A" of the Punjab General Sales Tax....
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....abally [1975] 36 STC 291 and held that the expressions used in fiscal statute should be interpreted in the sense in which they are understood in the particular trade in question or in common parlance. And so construed the glass lenses are not included in the expression "glassware ". He also relied on a decision of the Bombay High Court in Commissioner of Sales Tax v. Tejco Industries [1976] 38 STC....
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....rved in Dawoodbhoy M. Tayabally's case [1975] 36 STC 291 (Bom), that the meaning of terms describing goods in the entries in the Schedules to the Sales Tax Act prescribing rates at which commercial articles have to be taxed has to be gathered from the trade parlance or the common parlance in trade. The question as to what is the meaning given to a term used in any entry in common parlance is a que....
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....end all articles made of glass. In Dawoodbhoy M. Tayabally's case [1975] 36 STC 291 (Bom) as is evident from page 293 of the report, voluminous evidence had been led before the Commissioner of Sales Tax as to what is the sense in which the expression "glassware" was understood by traders in that commodity and by persons manufacturing it. It was on the basis of that evidence that the Court conclud....