9911796707
TMI Blog1985 (9) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, glass sheets will be assessed to tax under entry No. 1 of Part VI of Schedule II appended to the M.P. General Sales Tax Act, 1958, and not under entry No. 26 of Part II of Schedule II?" 2.. The facts giving rise to these references as per the statement of case received, may be stated, in brief, thus: The period relates for the assessment year 1974-75 and for the assessment year 1975-76. The non-applicants-assessee are dealers carrying on the business of sale of glass, rubber, plastic and aluminium goods. In the relevant years the assessee sold glass sheets also. They were assessed to tax under the prevailing relevant entry No. 26 of Part II of Schedule II of the said Act at the rate of 12 per cent, whereas the contention of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessed under the residuary article at the rate of eight per cent. Hence these references. 5.. It is not in dispute that by the amending Act No. 20 of 1972, for the period 1st August, 1972, to 25th March, 1975, entry No. 26 read as under: "All types of crockery and goods made of glass and glassware, on which tax was levied at ten per cent.", and for the subsequent period 26th March, 1975, to 30th September, 1978, entry No. 26 read as under: "All types of crockery, goods made of glass and glassware, but excluding glass chimneys of hurricane lanterns and kerosene lamps." 6.. From the relevant assessment orders it is not in dispute that the nonapplicants-assessee deal in glass, rubber, plastic and aluminium goods and that he has also been se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Sales Tax v. Polychem Ltd.), the Bombay High Court has held that: "Polynite sheets used for making toys and novelties, inner door lining, back panels of refrigerators, wall panelling, casings for musical instruments, etc., must be regarded as plastics and not 'goods made primarily from any kind of plastics' within the meaning of entry 19A of Schedule E to the Bombay Sales Tax Act, 1959." 7.. After considering all these decisions, the Delhi High Court in its judgment reported in [1980] 46 STC 17 (Commissioner of Sales Tax, Delhi Administration v. Baluja Glass Company) held that: "Glass sheets or glass panes are not glassware and, therefore, cannot be taxed under entry No. 23 of the First Schedule to the Bengal Finance (Sales Tax) Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that "goods" have been defined in section 2(g) of the M. P. General Sales Tax Act, 1958, which is as follows: " 'goods' means all kinds of movable property other than actionable claims, newspapers, stocks, shares, securities or Government stamps and includes all materials, articles and commodities whether or not to be used in the construction, fitting out, improvement or repair of movable or immovable property; and also includes all growing crops, grass, trees, plants and things attached to, or forming part of the land which are agreed to be severed before sale or under the contract of sale. " He also invited our attention to the definition of "incidental goods" as mentioned in section 2(hh), which is as follows: "'incidental goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... construing entries in taxing statutes, words must be given their ordinary connotation or at best connotation acceptable and commonly understood in the commercial world. 10.. On the other hand the learned counsel for the assessee relying upon the view taken by the Tribunal submitted that there is no evidence on record to indicate for what purpose the glass sheets are sold by the assessee though he did not dispute that from the statement of facts received from the Tribunal it is mentioned that the assessee deals in glass, rubber, plastic and aluminium goods. Therefore, it can be safely presumed, there being no dispute as such that the assessee has been selling glass sheets. 11.. Admittedly the term "glass" has nowhere been defined in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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