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TMI Blog2023 (8) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... as an unclassified item subjected to lower tax? - HELD THAT:- The nature and description of articles in Item No. 39 of the Tariff Notification, emphases the kind of goods which are covered and at the same indicate the class of goods which are not covered. In the opinion of this Court, the article manufactured by the appellant-assessee clearly falls within the description of Item No. 39. In TRU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UMAR For Parties Mr. Sushil Kumar Sharma, Adv. Mr. Pahlad Singh Sharma, AORMr. Virender Kumar, Adv. Mr. Manish Kumar Mishra, Adv. Mr. R. K. Raizada, Sr. Adv. Mr. Bhakti Vardhan Singh, AOR Mr. Ankit Khatri, Adv. Mr. Jitendra Mohan Sharma, Sr.Adv. Mr. Akshat Sharma, Adv. Mr. Amrit Pradhan, Adv. Ms. Shweta Jain, Adv. Mr. Sanjay K. B., Adv. ORDER The short question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , set aside the Tribunal s finding relying upon the judgment of this Court in Trutuf Safety Glass Industries vs. Commissioner of Sales Tax, U.P. reported in (2007) 7 SCC 242. Learned counsel sought to distinguish the ruling in Trutuf and submitted that the width of the description in Item No. 39 of the Tariff Notification i.e. wares made of glass do not encompass toughened glass manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferent forms. The use of the word in all forms widens the scope of the Entry. 13. It is settled position in law that while interpreting the entry for the purpose of taxation recourse should not be made to the scientific meaning of the terms or expressions used but to their popular meaning, that is to say, the meaning attached to them by those dealing in them. This is what is known as co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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