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TMI Blog1985 (2) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased glass marbles worth Rs. 1,01,390 and Rs. 78,934 respectively from a registered dealer in the State. The petitioner says, that he paid tax on those purchases at the rate of 6 per cent under item 123 of the First Schedule of the Andhra Pradesh General Sales Tax Act. Later on, the petitioner in the course of his business, resold those marbles in the State. He says that he did not charge sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l (a) within the meaning of "glass" in item 123 of the First Schedule of the Act, (b) that they fall within "glass globes" mentioned in sub-item (iv) of item 123 and finally, in any event, they fall within glassware in sub-item (v) of item 123. These contentions were negatived by the Tribunal against which the petitioner has filed this tax revision case. It is contended by Sri Ashok that glass m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these entries must be gathered not from the dictionary but from their commercial or even colloquial sense of the terms used in the Act. In the commercial sense, glass marbles, though made out of glass, will not be considered or treated as "glassware". The judgment of the Supreme Court reported in Indo International Industries v. Commissioner of Sales Tax [1981] 47 STC 359 (SC) is a clear authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... functions of the glass marbles are wholly different from what is called "glassware". The glass marbles are not generally sold by those who deal in glassware. We therefore hold that the sale of glass marbles would not fall within the entry No. 123 of the First Schedule to the Act. The argument of the learned counsel is that the department has treated the glass marbles as falling under entry No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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