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TMI Blog2022 (8) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... Yashonidhi Shukla ORDER HON'BLE SAUMITRA DAYAL SINGH, J. Heard Sri A.C. Tripathi learned Standing Counsel for the revisionist and Sri Nishant Mishra learned counsel for the opposite party-assessee. Present revision has been filed by the revenue against the order dated 28.5.2007 passed by the Trade Tax Tribunal, NOIDA in Second Appeal No. 204/2006 for A.Y. 2002-2003 (U.P.). By that order, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first place the dispute has to remain confined to insulated/toughened glass. With respect to laminated glass mentioned in the question of law (noted above), there can be no dispute that the assessing authority had taxed both laminated as also insulated glass manufactured by the assessee @ 16% treating those commodities to be covered by the Notification entry "All goods and wares made of glass" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax, U.P., 1998 U.P.T.C. 1012 an issue had arisen with respect to taxability of glass screen manufactured by that assessee. The dispute had arisen with respect to Entry No. 39 of Notification dated 20.5.1976. It read as below: "39. All goods and wares made of glass, but not including plain glass-panes, optical lenses, hurricane lantern chimneys, bottles and phials, glass-beads, clinical syrin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Item 39. Glass screen is manufactured out of glass sheets and it is a new item. As such, the same is excluded from the said Entry 39. Following the Supreme Court decision, I have no hesitation in holding that the aforesaid goods fall under unclassified item rather than in Item No. 39 of the notification. In any case, if it falls under Item 39, the same is by way of exclusion." Thus, glass sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l goods and wares made of glass, there is no change. The Tribunal has made sufficient discussion of manufacturing process of the insulated glass manufactured and sold by the assessee and on its use. Thus, it has also been found that insulated glass is nothing but double glazed dual sheet (in short DGDS). It has then referred to its order in M/s Gurint India (Pvt.) Ltd. in Second Appeal No. 477 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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