TaxTMI 
TaxTMI 
2008 (8) TMI 831
X X X X Extracts X X X X
X X X X Extracts X X X X
....ates to the assessment years 1999-2000 and 1994-95. The facts are not much in dispute. The opposite party hereinafter referred to as "the dealer" imported looking glass/mirror glass from outside of U.P and sold them. The assessing officer on the sale of such looking glass levied trade tax at 15 per cent treating them as imported mirror glass sheet and covered under the entry relating to the glassware. The contention of the dealer-opposite party was that it is not a glassware and as such is liable to be taxed as unclassified item at 10 per cent. The First appellate authority and the Tribunal as well have accepted the contention of the dealer-opposite party and held that the controversy involved is covered by a decision of this court in Hi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sioner of Sales Tax v. Radhey Lal Ved Prakash [1992] UPTC 215. Considered the respective submissions of the counsel for the parties. Before proceeding to decide the dispute on merits, it is desirable to consider the objection raised by the learned counsel for the dealer-opposite party with regard to the plea that the commodity in question is taxable as toilet requisite being a new plea, and cannot be urged in the revision. A bare perusal of the order of the Tribunal would show that even before it, it was contended by the Department that looking glass is taxable as toilet requisite in view of the Division Bench judgment of this court in the case of Tarkeshwar Nath Agarwal [1974] 34 STC 497; [1975] UPTC 343. The Tribunal rejected the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....TC 1345, the apex court was considering the entry relating to glass and glasswares under the Excise Act. The question was whether glass mirror should be classified as glassware. It noted the manufacturing process of glass mirror in the following words: (page 324 of STC) ". . . It purchases duty-paid glass sheets from the manufacturers of glass, and either in their original size or after reducing them to smaller sizes puts the glass sheets through a process of treatment. The glass pieces are buffed with the aid of buffing machines in order to improve the surface of the glass and prepare it for mirror processing. The glass is fed into an automatic silvering conveyor line where it passes through a stage of mechanical cleaning and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h the aid of cutting lathe-machines before subjecting it to the silver process. Edge grinding or bevelling and hole-drilling is done, if required, after the mirror has been manufactured." It reached to the conclusion that the original glass sheet undergoes a complete transformation when it emerges as a glass mirror. Taking into consideration the common parlance meaning of glass mirror, it has been observed that in the case of glass mirror, the consumer recalls primarily the reflective function of the article more than anything else. It is a mirror, an article which reflects images. It is referred to as a glass mirror only because the word "glass" is descriptive of the mirror in that glass has been used as a medium for manufacturing the m....