2023 (8) TMI 7

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....dv. Mr. Pahlad Singh Sharma, AORMr. Virender Kumar, Adv. Mr. Manish Kumar Mishra, Adv. Mr. R. K. Raizada, Sr. Adv. Mr. Bhakti Vardhan Singh, AOR Mr. Ankit Khatri, Adv. Mr. Jitendra Mohan Sharma, Sr.Adv. Mr. Akshat Sharma, Adv. Mr. Amrit Pradhan, Adv. Ms. Shweta Jain, Adv.  Mr. Sanjay K. B., Adv. ORDER The short question involved is whether the toughened glass manufactured and sold by ....

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....urt in "Trutuf Safety Glass Industries vs. Commissioner of Sales Tax, U.P." reported in (2007) 7 SCC 242. Learned counsel sought to distinguish the ruling in "Trutuf" and submitted that the width of the description in Item No. 39 of the Tariff Notification i.e. wares made of glass do not encompass toughened glass manufactured by the assessee in this case. The revenue argued to the contrary. In "....

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..... 13. It is settled position in law that while interpreting the entry for the purpose of taxation recourse should not be made to the scientific meaning of the terms or expressions used but to their popular meaning, that is to say, the meaning attached to them by those dealing in them. This is what is known as "common parlance test". The dictionary meaning of 'glassware' means an article made of....