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TMI Blog1973 (4) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... d 1966-67 respectively. The question of law referred for our opinion is common in both the cases. Hence the judgment in this case shall govern the connected case also. The assessee is engaged in the manufacture and sale of glass sheets. There is no dispute about the quantum of turnover. The dispute relates to the rate of tax at which the turnover of glass sheets would be taxable. The assessee's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the U.P. Sales Tax Act?" The term "glassware" has not been defined in the Act or under the Rules. Therefore, such meanings shall have to be given to it as are commonly attributed to it. According to the dictionary, the general meaning of "glassware" is "articles made of glass". However, the special meaning of this term is "vessels or containers made of glass". It is contended that having regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring in entry No. 15 of the notification dated 31st March, 1956, must be taken to refer to all articles of glass except those specifically excluded or those separately listed in other entries. On this finding, it was held that "glass beads" were included in the term "glasswares". It was then contended that a glass sheet is not an article of glass, but "glass" itself. A reference was made to the E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.C. 452., where it was held that the term "glassware" in entry 15 of Schedule I, Part I, of the C. P. and Berar Sales Tax Act, 1947, includes glass sheet. An argument was raised in that case that in commercial world "glass sheets" were known as glass distinct from "glassware". That argument was repelled on the ground that there was no evidence to that effect. We find the same situation in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to raise that contention, because the same was not raised before the lower authorities. We, accordingly, answer the question in the affirmative in favour of the department and against the assessee. The assessee shall pay the costs of this reference to the Commissioner of Sales Tax, which we assess at Rs. 100. There would be one set of costs only. Reference answered in the affirma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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