9911796707
TMI Blog1989 (10) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... to this Court for its opinion is as follows: "Whether, on the facts and in the circumstances of 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?" 3.. Briefly, the facts giving rise to these references are that while framing assessment of the assessees, who had effected sale of glass sheets, the assessing authority rejected the contention advanced on behalf of the assessees that assessment should be made under the residuary entry and not under entry No. 26 of Part II of Schedule II of the Act. The appeals preferred by the assessees before the appellate authority were dismissed. On further appeal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticles made out of glass. The decisions reported in Commissioner of Sales Tax v. Dawoodbhoy M. Tayabally [1975] 36 STC 291 (Bom), Commissioner of Sales Tax, Delhi Administration v. Baluja Glass Company [1980] 46 STC 17 (Delhi), Indo International Industries v. Commissioner of Sales Tax, U.P. [1981] 47 STC 359 (SC) and Commissioner of Sales Tax v. Mohd. Ayub & Sons [1982] 50 STC 187 (All.) and relied upon by the learned counsel for the assessee, deal with the ambit of the expression "glassware" alone. It is true that a glass sheet cannot be held to be glassware in the popular sense, as held in the aforesaid decisions but the question that still remains for consideration is whether glass sheets can be held to be goods made of glass. 7.. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct "glass simpliciter" which can be used for producing "goods or articles made of glass". It is significant to note that whenever the legislature intended to include sheets of a primary product along with goods made of that product, in any entry, the legislature expressly made reference to sheets of that product as is evident from perusal of certain entries in Part III of the Schedule II of the Act. Entry No. 4 is "sheets, fabrics and goods made of plastic". Entry No. 12 is "asbestos sheets and goods made thereof". In entry No. 26 of Part II (now numbered as 36), there is, however, no mention of sheets along with "goods made of glass". The legislative intent, therefore, is clear that as regards glass, the primary product is not clubbed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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