TMI Blog1979 (9) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... fied to hold that the dealer was liable to pay tax at 2 per cent up to 30th September, 1969, and at 3 per cent from 1st October, 1969?" In view of the recent amendment made in the Act, these references will be treated as revisions under section 11(1) of the Act. According to the assessee, guilded glass beads manufactured by it are not glasswares and sales of the same should not be taxed at the rate of 10 per cent under Notification No. S.T. 7094/X-1012 dated 1st October, 1965. According to the assessee they should be treated as unclassified item. The assessing authority did not accept this contention and treated guilded glass beads as glasswares. On appeal, the Appellate Assistant Commissioner (judicial), Sales Tax, took the same view a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "It seems to us that in view of the consistent manner in which the State Government has considered glass bangles as distinct from 'glasswares' we must hold that the meaning of 'glasswares' is limited accordingly. But does that mean that 'glasswares' must be limited further? Merely because glass bangles fall outside the meaning of 'glasswares' can it be said that 'glasswares' refer to glass containers only? In our opinion, there is no justification for adopting that view." It was further observed: "There is no doubt, as we have noticed, that glasswares must be limited to exclude glass bangles, and when glass bangles are mentioned in an entry separate from glasswares we should not expect the notification to use the language 'glasswares of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was repelled and it was observed that there was no such head and that the court could not take glass beads, which plainly are articles of glass, from the head "glassware" to any supposed head. Another submission made by Sri M.C. Gupta was that the aforesaid decision needs reconsideration in view of the amendments made in the schedule of rates by Notification No. ST-II-7218/X-6(43)-77-U.P. Act XV/48-Order-77 dated 30th September, 1977. The relevant entry is at serial No. 39, which is as under: "All goods and wares made of glass but not including plain glass panes, optical lenses, hurricane lantern, chimneys, bottles and phials, glass beads, clinical syringes, thermometers and scientific apparatus and instruments made of glass." According t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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