2022 (8) TMI 101

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.... Tax Tribunal, NOIDA in Second Appeal No. 204/2006 for A.Y. 2002-2003 (U.P.). By that order, the Tribunal has allowed assessee's appeal and held insulated glass manufactured and sold by the assessee to be falling in the general description of 'plain glass-panes' and therefore, excluded from Notification No. 1273 dated 25.4.2001 as amended from time to time. Accordingly, insulated glass has been held taxable as unclassified commodity @ 10%. In the revision proceedings, following question of law has been pressed: "Whether on the facts and in the circumstances of the case the Trade Tax Tribunal was legally justified in holding that on the manufacture and sale of laminated, insulated and toughened glass the dealer was li....

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....d arisen with respect to Entry No. 39 of Notification dated 20.5.1976. It read as below: "39. All goods and wares made of glass, but not including plain glass-panes, optical lenses, hurricane lantern chimneys, bottles and phials, glass-beads, clinical syringes, thermometers and scientific apparatus and instruments made of glass." After discussing the facts of the case and the decision of the Supreme Court in Atul Glass Industries (Pvt) Ltd. Vs. Collector of Central Excise, 1986 U.P.T.C. 1345, a learned Single Judge of this Court made the following observations: " 9. Now coming down to the present case, description as per entry 39 of the notification dated 20.5.1976 is of all goods and wares made of glass, not including ....