Supreme Court of India
M/s Triveni Glass Limited Rep. by its Deputy General Manager (sales and P.r.) Shri R.K. Sinha v. Commissioner of Trade Tax, U.P.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the considered view that neither the dictionary meaning nor the common parlance theory would come to the rescue of the appellant.
Judgment, page 21
From the headnote
Issue for consideration: Whether “tinted glass sheets” manufactured by the assessee is liable to be taxed as “goods or wares made of glass” under the Notifi cation No.5784 dated 07.09.1981 being Entry No.IV or as unclassifi ed item. UP Trade Tax Act, 1948 – s. 3A – Tinted glass sheets manufactured by the assessee – Levy of tax: Held: Tinted glass sheet during the process of manufacture undergoes a change and is diff erent from a plain glass sheet, thus, exigible to tax as ‘all goods and wares made of glass’ under Entry No. IV of the notifi cation and attract a duty @15 % – Exclusion of plain
Authorities it was built on
- 2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors.
- 1961 Ramavatar Budhaiprasad Etc. v. Assistant Sales Tax Officer, Akola
- 2008 Nirlex Spares Pvt. Ltd. v. Commissioner of Central Excise
- 1985 Commissioner of Sales Tax, U.P. v. Macneill and Barry Ltd., Kanpur
- 1978 Gestetner Duplicators (pvt.) Ltd. v. Commissioner of Income-tax, West Bengal
- 1989 Gujarat Steel Tubes Ltd. Etc. v. State of Kerala & Ors.
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