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2022 (8) TMI 101 - HC - VAT and Sales TaxClassification of goods - rate of tax - laminated, insulated and toughened glass - whether liable to tax @ 10% as glass and not @ 16% as all the goods made of glasses? - HELD THAT:- With respect to laminated glass, there can be no dispute that the assessing authority had taxed both laminated as also insulated glass manufactured by the assessee @ 16% treating those commodities to be covered by the Notification entry "All goods and wares made of glass" under Notification No. 1273 dated 25.4.2001. Against that assessment order, the assessee had preferred first appeal that came to be partly allowed vide order dated 28.2.2006. The commodity laminated glass was held to be excluded from the above noted notification entry. Accordingly, it was taxed @10% as an unclassified commodity. That decision of the first appeal authority attained finality inasmuch as the revenue never challenged the same. There is no discussion in respect of any commodity that may be known as toughened glass. Insofar as the present taxing entry is concerned, similar language has been employed by the legislature as was employed by earlier Notification dated 20.5.1976. Therefore, the interpretation made by this Court in M/s Hindustan Safety Glass Works, Allahabad [1998 (8) TMI 546 - ALLAHABAD HIGH COURT] would apply to the facts of the present case as well. It may be noted, under Notification No. 1273 dated 25.4.2001 only difference that has arisen is with respect to earlier existing notification entry 'hurricane lantern chimneys'. It has been replaced with 'all kinds of chimneys'. However with respect to exclusion of plain glass-panes from the scope of taxing entry pertaining to all goods and wares made of glass, there is no change. Nothing contrary has been shown as may allow the Court to take a different view other than expressed in M/s Hindustan Safety Glass Works, Allahabad - Revision dismissed.
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