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TMI Blog1968 (12) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacturer in the case of goods manufactured in Uttar Pradesh. He rejected the plea of the assessee that glass beads could not be described as "glassware". The appeals filed by the assessee against the assessment orders were dismissed by the judge (Appeals), Sales Tax. The assessee applied in revision, and the revision applications were allowed by the Additional Revising Authority who took the view that all articles made of glass could not be described as "glassware" and that "glassware" in the notification referred only to glass utensils. At the instance of the Commissioner of Sales Tax, Sales Tax References Nos. 244 and 245 of 1966 have been made for the opinion of this court on the question: "Whether glass beads could be included in gl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssees, Shri B.L. Gupta contends that "glasswares" must be confined to table-ware made of glass intended for serving food and drink. The narrow definition ascribed by the assessees proceeds on the submission that inasmuch as glass bangles have been separately mentioned, "glasswares" must be given a limited meaning and it is not possible to include within that meaning all articles made of glass. It is said that if regard be paid to the entire entry "glasswares, other than hurricane lantern chimneys and bottles" it is apparent that "glasswares" is intended to refer only to containers made of glass. It is pointed out that a hurricane lantern chimney is used in a hurricane lantern for containing the flame and a bottle is used for containing a li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lass bangles", it is clear that glass bangles fell outside the purview of "glasswares". That was made apparent when in Notification No. ST-1425/X-1012-1948 dated 30th March, 1949, rebate was granted on sales for delivery outside the State of "glasswares (excluding glass bangles)" manufactured in U.P. There were several notifications thereafter affecting the rate of sales tax levied in respect of "glasswares" and glass bangles and throughout the two were treated as mutually exclusive. They were mentioned in the same notification. The Notification of 31st March, 1956, as we have seen, showed "glasswares" at entry No. 15 and glass bangles at entry No. 16. Similarly, the Notification No. ST-1365/X-990-1956 dated 1st April, 1960, mentioned "glas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is pointed out that while the general meaning refers to articles of merchandise, the specific meaning refers to containers or vessels and it is said that the specific meaning should be taken into consideration. It is said that if "glasswares" was intended to refer to all articles of glass the notification would have used the language "glasswares of all kinds" as it has done in the case of cloth, chemicals, hosiery, oils and paper. The mere circumstance that the entry does not employ the words "of all kinds" after "glasswares" does not, in our opinion, mean that it must refer to glass containers only. There is no doubt, as we have noticed, that glasswares must be limited to exclude glass bangles, and when glass bangles are mentioned in an en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treated as included within "glasswares". If they are included in those entries it is because they form a distinct group along with the parent item, which may be clocks, time-pieces and watches or cinematographic equipment. To that extent the entry "glasswares" is limited. That still, however, does not lead to the conclusion that "glasswares" must be confined to containers. In our opinion, the entry "glasswares" must be taken to refer to all articles of glass except those specifically excluded in the entry and except glass bangles and articles of glass which can be considered as falling within other entries. In the Hindi notification the entry speaks of "kanch ka saman". That lends support to the conclusion to which we have come. It is c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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