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TMI Blog1988 (6) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... dule to the Andhra Pradesh General Sales Tax Act as it stood at the relevant time. The assessment year concerned herein is 1979-80. At that time, entry 123 of the First Schedule read as follows: "123. Glass and glassware, that is to say: (i) sheet glass and plate glass; At the point of first 6 paise in sale in the State. the rupee." (ii) mirrors; (iii) laboratory glassware; (iv) glass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the second ground first. The chandeliers are no doubt made of glass but it would be difficult to call them "glassware". Entry 123 as it stood then was not an inclusive definition as it became after the amendment in 1983. As it stood then, the entry was restrictive in its application which is evident from the words "that is to say" occurring after the "glass and glassware". It may also be se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bler and a glass table-top will be all articles in which the primary component is glass and can be called glassware. Applying the test of commercial parlance or common parlance, as it is called, we find it difficult to say that chandelier is "glassware". No one identifies the chandelier as a glassware. It is merely a decorative article, ornamental in nature and not of common use because of its hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re provided under section 147 of the Income-tax Act, 1961, are not provided in subsection (4) of section 14. He relied upon the decisions of the Madras High Court and Kerala High Court rendered with reference to similar language in Madras and Kerala Acts, viz., Yercaud Coffee Curing Works Ltd. v. State of Tamil Nadu [1977] 40 STC 531 (Mad.), F.K. Hasheeb Co. v. State Of Madras [1966] 17 STC 38 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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