1981 (9) TMI 271

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..... 00 of 1975 decided on 2nd September, 1976) printed infra. Accordingly the writ petition is allowed and the Deputy Commercial Tax Officer (M G), Visakhapatnam, is directed to determine the amount due to the petitioner on the footing that bangles are general goods and not glassware. No costs. Appendix [The judgment of the Division Bench of the Andhra Pradesh High Court consisting of B.J. DIVAN .....

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..... n challenged in any manner. In these circumstances, on the analogy of the principle that glass sheets are not glassware, it is but logical to hold that glass bangles are also not glassware. It is true that in Haji Jamaluddin Manguji v. State [1955] 6 STC 141, it was held by a Division Bench of the Nagpur High Court that glass bangles could be considered as "glassware" within the meaning of entry .....

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..... it must be distinguished on that ground alone. The reliance on the dictionary meaning cannot be held against the dealer in this case. In the Andhra Pradesh General Sales Tax Act, 1957, the relevant entry is entry 123, viz., glassware, bottles. Bangles are certainly not bottles and the word "glassware" as ordinarily understood, apart from the pure dictionary meaning, is something which is to do .....

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