2024 (8) TMI 708 - SCH - VAT and Sales Tax

Classification of goods - tinted glass sheets - to be taxed as goods or wares made of glass under the Notification No.5784 dated 07.09.1981 being Entry No.IV or as unclassified item - it was held by Supreme Court that 'There is no vagueness in the notification dated 07.09.1981 and the entry No. 4 is clear and unambiguous namely it has brought within the sweep all goods and wares made of glass exigible to tax but not including plain glass panes and the exemption being the creation of the statute itself, it has to be construed strictly and even if there is any vagueness in the exemption clause must go to the benefit of the revenue.' HELD THAT - No case for review of the judgment dated 09.10.2023 is made out - The review petitions are, accordingly, dismissed.

Summary

The Supreme Court rejected the prayer for open Court/oral hearing of the review petitions. The review petitions were dismissed as no case for review of the judgment was found. Pending applications were disposed of.