TMI Blog1995 (7) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... ended by the assessee, in each of the cases. The assessee in T.C. (R) No. 69 of 1989 is dealer in raw materials required for making aerated water and presumably he has sold glass bottles incidentally. The assessee in T.C. (R) No. 801 of 1985 deals with empty glass bottles. 2.. No doubt, prior to April 1, 1961, there was entry 54 in the First Schedule to the Tamil Nadu General Sales Tax Act, which dealt with specifically of "glass bottles" and levied a single point tax. But that came to be deleted with effect from April 1, 1961. But subsequently entry 102, in the same Schedule, was introduced in 1974, which ran as follows: "Glass and glassware: (i) Sheet glass and plate glass; (ii) Mirrors; (iii) Laboratory glassware; (iv) Glass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 984-85, "glass bottles" could be charged to tax only under entry 102. Likewise in T.C. (R) No. 801 of 1985 the question is whether after the above referred to 1974 amendment and prior to the above referred 1983 amendment, i.e., in the assessment year 1977-78, whether "glass bottles" could be charged to tax at single point only, under entry 102. 5.. In both these tax cases while the first two authorities held that the "glass bottles" in each of these two cases should be charged to tax at single point, the Tribunal reversed the said decision and held in favour of the assessee that they are chargeable to tax only as multi-point commodities. Hence these revisions by the Revenue in each of these cases. According to the Tribunal in the popular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as a glass article." From this sentence learned Additional Government Pleader (Taxes) wants us to hold that the Supreme Court has held that glassware means, in the popular sense itself, any merchandise made of glass or any glass article. 8.. But we are unable to accept this contention. From that sentence alone it cannot be concluded that the Supreme Court came to the conclusion that anything made of glass would come under the term "glassware" in the popular sense. If that is so, the Supreme Court would have even come to the conclusion that glass mirror was also a glassware, which the Supreme Court did not do so. 8A. On the other hand, the said Supreme Court decision has been elaborately dealt with in [1994] 92 STC 450 (Deputy Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike glass tumblers, glass dishes, plates, etc. Glass sheets, bangles and mirrors do not come under that category nor syringes, lactometers, etc. It is common knowledge that glass bottles and phials are not ordinarily available in a glassware shop. The assessees are not running glassware shops whereas they are dealers in glass bottles, phials, etc. From the order of the Appellate Tribunal it is seen that the respondent in T.R.C. Nos. 113 and 114 of 1990 is a dealer in aluminium goods, plastic goods, empty bottles, perfumes, etc. Respondent in T.R.C. No. 40 of 1991 is doing business in empty bottles, corks, perfumes, etc. Neither of them is dealing in tableware which is commonly known as glassware. Glass bottles and phials are not usually sol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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