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TMI Blog1970 (2) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... tubes and glass rods. The Sales Tax Officer taxed the turnover of these articles at 7 per cent. treating them to be glassware within the meaning of entry No. 10 of Notification No. S.T. 1363/X-1045 (1960) dated 5th April, 1961, issued under section 3-A of the Act. On appeal the Assistant Commissioner (Judicial) held these articles to be unclassified items not falling within the aforesaid notification. He, therefore, levied the tax at the rate of 2 per cent. which was the rate under section 3 of the Act at the material time. The Commissioner of Sales Tax applied in revision under section 10 of the Act. Before the judge (Revisions) it was conceded that the turnover in dispute was not of broken pieces of glass rods and glass tubes as had wron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act the turnover of every article is taxable at all points of sale at the rate specified in that section. Under section 3-A the State Government has been invested with the power to declare by a notification that the turnover of certain articles shall be taxed at a specified single point in the series of sales in the hands of successive dealers at a rate to be specified in the notification. In exercise of this power the State Government issued Notification No. S.T. 1365/X-990-1956 dated 1st April, 1960. Item No. 10 in the list appended to that notification reads as under: "Glasswares other than hurricane lantern chimneys, optical lenses and bottles." The point of tax was the sale by the manufacturer where the goods were manufactured in U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee not to the consumers but to dealers who used them as raw material in manufacturing or fabricating articles like test-tubes and toys. It is those finished articles that can properly be called "glassware". If the contention of the department that the glass tubes and glass rods which are sold not to the consumers but are utilised in fabrication of articles like toys and test-tubes are also glassware is accepted, it would lead to anomalous result inasmuch as tax would be leviable at two stages, once in the hands of the assessee on the sale of glass tubes and glass rods and again in the hands of the dealers who utilised them in the manufacture of articles like toys and test-tubes. Such an interpretation would run counter to the scheme and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in the term "glassware" as appearing in the notification of 5th April, 1961. In the question referred to us there is a reference to the Hindi version of the notification which uses the phrase "kanch ka saman" in place of "glassware" as used in the English version. The judge (Revisions) seemed to be of the opinion that according to the Hindi version the glass rods and glass tubes could be called "kanch ka saman" and therefore could be included in the notification. To him there appeared to be a conflict between the Hindi version and the English version of the notification. We are of opinion that there, is no such conflict. The term "kanch ka saman" has also to be interpreted in the commercial sense and interpreted in that way it would me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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