JUDGMENT
Rajes Kumar, J.
1. These six revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as “Act”) are directed against the order of Tribunal dated 07.09.1996 for the assessment years 1989-90, 90-91, 91-92 and 92-93 under the U.P. Trade Tax Act and Central Sales Tax Act.
2. Dealer opposite party (hereinafter referred to as “Dealer”) deals in glass ampules. Glass ampules are used in filling the liquid for injection Dealer sold the glass ampules with an open month to the manufacturer of medicines. The manufacturer of medicines after filing medicines, seal the upper part of the ampules. Question for consideration is that whether the plain ampules is liable to tax under the entry of “All goods and wares made of glass” or being excluded from the aforesaid entry liable to tax under the entry of “Glass bottles and phials” and if not covered under the entry of “All goods and wares made of glass and also not covered under the entry of “Glass bottles and phials” liable to tax as an unclassified item. Tribunal held that the ampules are phials and not covered under the entry of “All goods and wares made of glass” and liable to tax under the entry of “Glass bottles and phials.”
3. Heard learned counsel for the parties.
4. Entry No. 4 of notification No. ST-5784/X-10(2) 80-U.P. Act 15-84-Order-81, dated 07.09.1981 reads as follows:
“4. All goods and wares made of glass but not including plain glass panes, optical lenses, hurricane lantern chimneys, bottles and phials, glass heads, clinical syringes, thermometers and scientific apparatus and instruments made of glass.”
M or I 12%
5. Notification No. ST-II-5785/X-10(1)-80-U.P. Act XV/48-Order-81, dated 07.09.1981 reads as follows:
SI.No. 20 Glass bottles and phials,
other than hand made glass phials. M or I 4%
6. In the case of Scientific And Glass Laboratories v. The State of Gujarat 34 STC, 418. Division Bench of Gujarat High Court held that glass ampules are not bottles. Gujarat High Court held that glass bottles and ampules are totally different items in the commercial world. Glass bottles are manufactured in a particular manner so that the opening of the bottle can be closed by a cork or a stopper. So far as the glass ampules are concerned, they are hermetically sealed and cannot be opened except by breaking the said seal. Under these circumstances, it cannot be contended that in the commercial world glass ampules are known as glass bottles.”
7. Before the Gujarat High Court there was no question, whether “glass ampules” falls under phials and there was no case that the dealer was selling ampules with an open month to the manufacturer of the medicines. Therefore, decision of Gujarat High Court is not applicable.
8. There is no doubt that ampules does not fall under the entry of “All goods and wares made of glass”. This entry includes namely finished goods and the item used by the consumers. The items, which are unfinished goods and are sold to the manufacturer for further activity does not fall within the entry of “All goods and ware made of glass”. This view is settled by this Court in various decisions. In the case of CST v. C.A. Glass Works, reported in 1996 UPTC, 1, this Court held that glass shells manufactured and sold in semi finished form was not liable to tax as a ware made of glass. In the case of CST v. Plastic Glass enterprises, reported in 1999 UPTC, 853 this Court held, glass shells, rods, tubes are not covered under the Entry of “All goods and wares made of glass”. Same view has also been taken in the case of CST v. Hind Lamps Limited, reported in 1999 UPTC, 1048. In Trade Tax Revision No. 1083 of 1995 CTT v. S/S Hindustan Scientific Glass & Fancy Glass Wares, Makhanpur, Firozabad decided on 17-08-2004, glass tubes being semi finished used in the manufacturing of bulbs is held not covered under the Entry of “All goods of ware made of glass”.
9. In the case of State of Orissa v. Janta Medical Stores, reported in 37 STC, 33, Division Bench of Orissa High Court held that thermometers Lactometers, syringes, eye-wash glasses and measuring glasses do not falls within the Entry of glass wares.
10. In the case of Indo International Industries v. CST, reported in 47 STC, 359. Apex Court held that hypodermic clinical syringes does not fall within the Entry of “Glass wares”. Apex Court held that though the dictionary meaning of the expression “glassware” is “article made of glass”, in a commercial sense, glassware would never comprise articles like clinical syringes, thermometers, lactometers and the like, which have a specialized significance and utility. A general merchant dealing in “glassware” does not ordinarily deal in such articles which although made of glass are normally available in medical stores.
11. In the case of Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. K. Ummul Kulsu reported in 92 STC, 450, glass bottles and phials has been held not covered under the entry of glass wares.
12. In the case of Ramavatar Budhaiprasad v. The Assistant Sales Tax Officer, Akola and Anr., reported in 12 STC, 286. Apex Court held that goods must be construed not in any technical sense nor from the botanical point of view but as understood in common parlance.
13. There is no dispute that glass ampules are not available in a glass ware dealer or in a general merchandise goods dealing in glass wares. It is not a finished goods. So far as the dealer is concerned, ampules sold were in an unfinished form to the manufacturer of injection, who after putting the liquid for injection seal it. Therefore, glass ampules is not covered under the Entry of “All kinds of glass and wares made of glass”.
14. Now the question for consideration is whether “glass ampules” in an unfinished for with opening on top is liable to tax under the Entry of “Glass bottles and phials”. Tribunal held it as a phial. View of the Tribunal appears to be correct.
15. In The Concise Oxford Dictionary ‘phial’ is defined as a small glass bottle, for liquid medicine. In the World Book Dictionary “phial” is defined as broad flat vessel, a vessel for holding liquids, a small glass bottle for liquid medicine.
16. It is true that the ampules in its finished form filled with liquid, in which the upper portion is sealed is not phials because in phials there is opening, which is normally closed either by cork or by caps but the ampules sold by the dealer was with an opening thus, it is phials. Ampules is a mini containers and is used to contain liquid. Therefore, in my opinion, ampules with opening sold by the dealer is covered under phials and liable to tax under the notification No. 5785 dated 07.09.1981 under the entry of “glass bottles and phials.” The view of the Tribunal is accordingly upheld.
17. In the result, all the revisions fails and are accordingly, dismissed.