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2008 (8) TMI 765 - HC - Indian LawsWhether ‘tinted glass sheets’ manufactured by the applicant is liable to be taxed as ‘goods or wares’ made of glass under the notification no. 5784 dated 7-9-1981 being Entry No. 4 or as unclassified item? Held that:- Coming to the facts of the case, it is applicant who submits that “tinted glass sheet” should be taxed under a residuary Entry i.e. as an unclassified item, while according to the department, it is a glassware. As herein noted above, the word “glassware” was interpreted by a Division Bench of this Court as far as back in the year 1970 in the case of Banaras Beads Manufacturing Co. (supra). The said item glassware continues till date meaning thereby the interpretation placed by this Court which is supposed to be known to the legislature has been accepted by them. So far as other part of the argument is concerned, it is mentioned in the assessment order itself that in the relevant assessment year when the business premises of the dealer applicant were inspected by the Special Investigation Branch of the Department, it was revealed that “tinted sheet glass” is being manufactured through a different process. This being the position, the argument of the dealer-applicant is meritless. In view of the above discussion, find no illegality in the order of the tribunal holding that the tinted glass sheets are liable to be taxed under notification No. 5784 dated 7-9-1981 as glassware it falls in Entry No. 4 and not as an unclassified item. The revision is dismissed.
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