Classification of goods - tinted glass sheets - There is no ...

Tinted Glass Sheets Classified as Taxable Under 1981 Notification; Exemption for Plain Glass Panes Interpreted Strictly.

October 12, 2023

Case Laws     VAT and Sales Tax     SC

Classification of goods - tinted glass sheets - There is no vagueness in the notification dated 07.09.1981 and the entry No. 4 is clear and unambiguous namely it has brought within the sweep “all goods and wares made of glass” exigible to tax but not including “plain glass panes” and the exemption being the creation of the statute itself, it has to be construed strictly and even if there is any vagueness in the exemption clause must go to the benefit of the revenue. - SC

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