1973 (4) TMI 90

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..... of the U.P. Sales Tax Act relating to the assessment years 1965-66 and 1966-67 respectively. The question of law referred for our opinion is common in both the cases. Hence the judgment in this case shall govern the connected case also. The assessee is engaged in the manufacture and sale of glass sheets. There is no dispute about the quantum of turnover. The dispute relates to the rate of tax at .....

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..... glassware and is liable to tax at single point under section 3-A of the U.P. Sales Tax Act?" The term "glassware" has not been defined in the Act or under the Rules. Therefore, such meanings shall have to be given to it as are commonly attributed to it. According to the dictionary, the general meaning of "glassware" is "articles made of glass". However, the special meaning of this term is "vessels .....

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..... 25 S.T.C. 100., has already held that the term "glassware" as appearing in entry No. 15 of the notification dated 31st March, 1956, must be taken to refer to all articles of glass except those specifically excluded or those separately listed in other entries. On this finding, it was held that "glass beads" were included in the term "glasswares". It was then contended that a glass sheet is not an .....

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..... Tribuwandas Gulabchand of Nagpur v. State of Maharasthra[1965] 16 S.T.C. 452., where it was held that the term "glassware" in entry 15 of Schedule I, Part I, of the C. P. and Berar Sales Tax Act, 1947, includes glass sheet. An argument was raised in that case that in commercial world "glass sheets" were known as glass distinct from "glassware". That argument was repelled on the ground that there w .....

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..... e raised before the Judge (Revisions), but he declined to permit the assessee to raise that contention, because the same was not raised before the lower authorities. We, accordingly, answer the question in the affirmative in favour of the department and against the assessee. The assessee shall pay the costs of this reference to the Commissioner of Sales Tax, which we assess at Rs. 100. There woul .....

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