TaxTMI 
TaxTMI 
TaxTMI 
2023 (10) TMI 493
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....of 2023 relates to the notice issued for reassessment for the tax assessment years 1992-93 to 1996-97 and whereas Civil Appeal Nos.5965-66 of 2023 relates to the tax assessment years 1998-99 and 2003-04 respectively. 3. The appellant deals with manufacturing and sale of sheet glass, tinted glass, coloured glass, figured glass, void glass, wired glass, float glass and neutral glass. After taking note of the books of accounts tendered during the course of the assessment proceedings the assessing officer opined after enquiry that tinted glass has been manufactured by assessee in a separate unit and the process adopted for its manufacture is different from manufacture of sheet glass. Assessing Officer has further opined in his order that raw materials used in manufacture of tinted coloured glass are cobalt oxide, carbon oxide, iron oxide etc. besides those used in the manufacture of sheet glass. Assessing Officer has further held that the transparency and density of tinted coloured glass is different from the simple glass surface as also solar radiation on the absorption capacity of tinted coloured glass being more than that of the simple sheet glass. He further concludes in his asses....
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....6-97 came to be challenged in Writ Petition No. 283 of 2001 before the High Court of judicature at Allahabad which writ petition came to be dismissed in the light of said issue having already been laid to rest in appellant's case itself, in the light of assessment order for the tax assessment year 1996-97 having been passed by rejecting the similar contentions. Hence, in all these appeals the common question of law has arisen and as such they are taken up together for consideration, adjudication and determination thereof. 6. We have heard the arguments of Shri S.K. Bagaria, learned senior counsel appearing on behalf of the appellant and Shri R.K. Raizada, learned senior counsel appearing for the respondent. 7. Shri S.K. Bagaria, learned senior counsel appearing for the appellant-assessee has contended that tinted glass is also sheet glass and as such attracts 10% tax and not 15% as claimed by the revenue. He would contend that the only difference between both the glasses is colour. He would urge that tinted glass and simple glass are same commodities and both do not fall under the category of "goods and wares made of glass". By placing reliance on several judgments noted hereinbe....
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....ssioner of Sales Tax Vs Mohd. Ayub & Sons 1981 SCC Online All 971: (1982) 50 STC 187 (x) HPL CHEMICALS LTD. Vs Commissioner of Central Excise, Chandigarh (1997) 2 SCC 677 (xi) U.P. Glass Works Ltd. Vs Commissioner, Sales Tax. UP, Lucknow. 1973 SCC Online All 422: (1973) 32 STC 252 : 1973 Tax LR 2589 (xii) Commissioner. Sales Tax, U.P. Lucknow Vs Banaras Bead Manufacturing Co., Varanasi 1968 SCC Online All 380: (1970) 25 STC 100 (xiii) Jalal Plastic Industries And Ors. vs Union of India And Ors. 1981 (8) ELT 653 (xiv) Commissioner Of Sales Tax vs Dawoodbhoy M. Tayabally (1975) 36 STC 291 (xv) Nirlex Spares (P) Ltd. Vs Commissioner of Central Excise (2008) 2 SCC 628 (xvi) State of Uttar Pradesh & Others vs. Aryaverth Chawal Udyog & Others (2015) 17 SCC (xvii) Commissioner of Customs (Import), Mumbai vs. Dilip Kumar & Company & Ors. (2018) 9 SCC 1 10. Per contra, Shri R.K. Raizada, learned senior counsel appearing for the respondent state would support the orders passed by the authorities and the High Court and prays for dismissal of the appeals. FINDINGS RECORDED BY THE HIGH COURT 11. The learned High Court before whom grounds as urged by Shri S.K. Bagari....
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....ction 3A namely residuary clause and as such tax is to be levied @ 10%; whereas revenue is contending that it would fall under Entry No.4 of the notification No.5784 dated 07.09.1981 which Notification has been issued in exercise of the power conferred under clause(d) of Sub-section (1) of Section 3A of the Act. It is in this background, the rival contentions requires to be examined and it would be apt and appropriate to extract Section 3A of U.P. Trade Tax Act, 1948. It reads as under: "Section 3-A: Rates of tax (1) Except as provided in Section 3-D, the tax payable by a dealer under this Act shall be levied:-- (a) on the turnover in respect of "declared goods", at the point of sale to the consumer at the maximum rate for the time being specified in Section 15 of the Central Sales Tax Act, 1956, or where the State Government, by notification, declares any other single point or a lesser rate, at such other point or at such lesser rate; (b) the turnover in respect of such goods), other than the goods referred to in clause (a), at such point and at such rate, not exceeding fifty per cent, as the State Government may, by notification, declare, and different points and diffe....
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....), at the point of sale by manufacturer or importer @10 percent. 15. The Notification No. ST-2-5784/X-10(1)-80 dated 7/9/1981 issued in exercise of the power conferred under clause(d) of Sub14 section (1) of Section 3A of the Act specifies that under Entry No. 4 reads as under: "4. All goods and glass wares made of glass but not including plain glass panes optical lenses, hurricane lantern, chimneys bottles and phials, glass beads, clinical syringes, Therma Meters and scientific apparatus and instruments made of glass." Thus, on a plain reading of the above entry it would leave no manner of doubt that all goods and wares made of glass would fall within the definition of the said entry or in other words, all goods and wares made of glass would fall within Entry No.IV of the aforesaid notification and thus attract a duty @15 %. The exclusion of plain glass panes, optical lens as indicated therein would fall within the residuary clause attracting 10 % tax. 16. In the aforesaid background, it requires to be examined in the facts that has unfolded in the present case as to whether the tinted glass sheet is to be treated as equivalent to plain glass sheets/panes or not. 17. Tracin....
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....t would attribute to it. (See Ramavatar Budhaiprasad v. Asstt. STO [(1961) 12 STC 286 : AIR 1961 SC 1325] .) The High Court approached the matter from this angle and reached the correct conclusion that the expression "articles made of plastics" used in Tariff Item 15-A(2) does not cover such articles which are not directly made from the material indicated in sub-item (1) but are made from articles made out of such material." 19. Reiterating the position with regard to interpretation of provisions in fiscal statues and adherence to the principle of popular meaning as understood in their common and popular ex-parlance in the matter of State of Jharkhand and others Vs. LA Opala RG Limited- (2014) 15 SCC 136 it came to be held: "22. It is a settled law that in taxing statutes the terms and expressions must be seen in their common and popular parlance and not be attributed their scientific or technical meanings. In common parlance, the two words "type" and "form" are not of the same import. According to the Oxford Dictionary, whereas the meaning of the expression "types" is "kind, class, breed, group, family, genus"; the meaning of the word "form" is "visible shape or configuration ....
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....50 (M.P.). The Full Bench was of the opinion that in these decisions, it was not taken into account that the glass sheet is common parlance is glass simplicitor" and glass sheet is a primary product used for producing articles of goods made of glass. Glass sheet is a primary product." This distinguishes the case from the facts of the present case." 21. This Court in Atul Glass industries Pvt. Ltd. Vs. Collector of Central Excise, (1986) 63 STC 322 has held the test commonly applied to determine whether an article after subjecting to manufacturing processes becomes a different article or remains the same is: how is the product identified by the class or section of the people dealing with or using such product. It came to be held: "8. The test commonly applied to such cases is: How is the product identified by the class or section of people dealing with or using the product? That is a test which is attracted whenever the statute does not contain any definition. Porritts and Spencer (Asia) Ltd. v. State of Haryana [(1979) 1 SCC 82 : 1979 SCC (Tax) 38 : AIR 1979 SC 300 : (1978) 42 STC 433] . It is generally by its functional character that a product is so identified. In CST, U.P. v....
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....The question whether thermometers, lactometers, syringes, eyewash glasses and measuring glasses could be described as "glassware" for the purpose of the Orissa Sales Tax Act, 1947 was answered by the Orissa High Court in State of Orissa v Janta Medical Stores [(1976) 37 STC 33 (Ori)] in the negative. To the same effect is the decision of this Court in Indo International Industries v. CST, Uttar Pradesh [(1981) 2 SCC 528 : 1981 SCC (Tax) 130 : AIR 1981 SC 1079 : (1981) 3 SCR 294] where hypodermic clinical syringes were regarded as falling more accurately under the entry relating to "hospital equipment and apparatus" rather than under the entry which related to "glasswares" in the UP Sales Tax Act." In the aforesaid Judgment, the question that arose for consideration was under what tariff item 'glass mirror' would fall, and glass screens fitted in motor vehicles as wind screens, rear screens, window screens would fall under which competing tariff item. Adjudicating this question, this Court held that glass sheet after successive stage of processing undergoes a complete transformation to become a glass mirror and a different commercial product with a reflective surface. It was furth....
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....n (plan) adj. 1. clear to distinct to the eye or ear: a plain trail to the river, to stand in plain view. 2. one's meaning plain, a dislike of the subject that was plain. 3. conveying the meaning clearly and simply: easily understood; plain 4. downright; sheer; utter; plain folly, plain stupidly. 5. free from ambiguity or evasion; candid; outspoken: the plain truth of the matter. 6. without special pretension, superiority elegance, etc.; ordinary: plain people. 7. not beautiful: physically unattractive or undistinguished: a plain face; a childhood fear that she would be plain. 8. without intricates or difficulties. 9. ordinary, simple, or unostentatious: Although she was a duchess, her manners were attractively plain. 10. with little or no embellishment, decoration, or enhancing elaboration: a plain blue suit. 11. without a pattern, figure, or device: a plain fabric. 12. not rich, highly seasoned, or elaborately prepared, as food: plain, fresh, substantial fare; a plain diet. 13, flat or level: plain country. 14. unobstructed, clear or open, as ground, a space, etc. 15. Cards, being other than a face card or a trump. - adv. 16. clearly and simply: He's just plain stupid - n....
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....ugned order is just and proper for reasons more than one; firstly in Gujarat Steel Tubes matter (supra) it was noticed that the steel tube was galvanized and by virtue of the same, it did not cease to be a steel tube inasmuch as its structure or its function is not altered and it remained as a steel tube. Whereas in the instant case the tinted glass sheet during the process of manufacture has undergone a change and as noticed by the authorities it has more radiation absorption capacity and is also different in its transparency and density than a plain glass sheet or in other words the commodity did not remain the same after the manufacturing process. Secondly, in Maqsood Mohammad matter (supra) it was noticed that after the manufacturing process the product "kala namak" remained as an edible salt or in other words it was a species of salt and as such it was held exempted from tax and cannot be taxed under Section 3A of U.P. Sales Tax Act, 1948. The analogy noted hereinabove to distinguish Gujarat Steel Tubes Limited (supra) is squarely applicable to distinguish the principles enunciated in Maqsood Mohammad case, which was on facts obtained therein. 26. When the assessee is contend....
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....lature by using two distinct and different items that is item 6 "vegetables" item 36 "beetle leaves" had indicated its intention. It was held that the word "vegetables" in taxing statues is to be understood as in common parlance that is denoting class of vegetables which are grown in a kitchen garden or in a farm and are used for the table. It was further held: "3. The Schedule was amended ............... But this word must be construed not in any technical sense nor from the botanical point of view but as understood in common parlance. It has not been defined in the Act and being a word of every day us it must be construed in its popular sense meaning "that sense which people conversant with the subjectmatter with which the statute is dealing would attribute to it". It is to be construed as understood in common language; Craies on Statute Law, p.153 (5th Edn.). It was so held.................... 28. This Court examined in M/s. Indo International Industries vs Commissioner of Sales Tax, Uttar Pradesh (1981) 2 SCC 528 almost similar issue namely whether hypodermic clinical syringes could be regarded as "glass ware" under Entry 39 of First Schedule of UP Sales Tax Act, 1948 and n....