TMI Blog1954 (8) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... Part I of the amended Schedule I to the Sales Tax Act?" In Miscellaneous Civil Case No. 88 of 1952, dated 18th November, 1952,* this Court held that the word "glass-ware" used in Entry No. 14 in Part I of Schedule I to the Sales Tax Act included glass sheets. That entry read as follows: "Glass-ware, domestic pottery and china." The Schedule was amended by Act XVI of 1949 and instead of old Entry N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on it is desirable to bear in mind the dictionary meaning of the word 'glass-ware'. According to the Oxford English Dictionary it is 'Articles made of glass.' As observed by Lord Coleridge in R. v. Peters(2), 'I am quite aware that dictionaries are not to be taken as authori- tative exponents of the meanings of words used in Acts of Parliament, but it is a well-known rule of Courts of law that wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be given to it. The question, therefore, is whether the word 'glass-ware' used in Entry No. 14 of Schedule I to the Act, as it stood before its amendment by Act XVI of 1949, has been used in a special sense. It is argued by the learned counsel for the non-applicant that Schedule I under which the maximum sales tax, that is 0-1-0 in the rupee, is made payable under the Act applies only to articl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. In my opinion, therefore, the term 'glass-ware' whether it is interpreted in a narrow sense or otherwise, would necessarily include glass panes. I answer the second question accordingly." 2.. The decision of this Court was followed by the Board of Revenue in the revision application made before it by the applicant Haji Jamaluddin challenging the levy of the sales tax on him in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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