TaxTMI 
TaxTMI 
2003 (7) TMI 678
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.... arisen only in the context of the rate of tax on "disposable syringe". If the contention of the Revenue is accepted the assessee is liable to pay a higher rate of tax (2 per cent more) for all these years. We have heard the learned Government Pleader for the petitioner and the learned counsel for the respondent-assessee. In order to appreciate the rival contentions it is necessary to refer to the entries as it stood at the relevant time. Though there is some change in the respective item numbers and in the rate of tax the wordings of the respective entries are substantially the same. Hence we are extracting only the two entries as it stood during the assessment year 1989-90. Sl. No. Description of goods Point of levy Rate of....
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....he U.P. Sales Tax Act, 1948 came up for consideration before the Supreme Court in Indo International Industries v. Commissioner of Sales Tax, Uttar Pradesh [1981] 47 STC 359. The assessee's contention in that case was that clinical syringe should be regarded as an unclassified item or as "hospital equipments and apparatus" under another entry. Here, it is to be noted that the assessment year concerned in that case was 1973-74. The entry relating to "hospital equipments and apparatus" was deleted with effect from December 1, 1973. That is how the question arose as to whether clinical syringe is an unclassified item also arose in that case. The Sales Tax Officer has treated it as "glassware". This view is acc....
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....ed that in commercial sense glassware would never comprise articles like clinical syringes, thermometers, etc., which has specialised significance. It was further observed that in popular or commercial parlance a general merchant dealing in "glassware" does not ordinarily deal in articles like clinical syringes, thermometers, lactometers, etc., which articles though made of glass, are normally available in medical stores or, with the manufacturers thereof like the assessee. It is unlikely that a consumer would ask for such articles from a glassware shop. The Supreme Court, applying above test, held that the clinical syringes manufactured and sold by the assessee in that case cannot be considered as "glassware" falling wi....