{"id":77078,"date":"1989-02-17T00:00:00","date_gmt":"1989-02-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-sales-tax-vs-glass-and-tiles-house-on-17-february-1989"},"modified":"2017-10-13T13:18:49","modified_gmt":"2017-10-13T07:48:49","slug":"commissioner-of-sales-tax-vs-glass-and-tiles-house-on-17-february-1989","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-sales-tax-vs-glass-and-tiles-house-on-17-february-1989","title":{"rendered":"Commissioner Of Sales Tax vs Glass And Tiles House on 17 February, 1989"},"content":{"rendered":"<div class=\"docsource_main\">Madhya Pradesh High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Sales Tax vs Glass And Tiles House on 17 February, 1989<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1989 74 STC 26 MP<\/div>\n<div class=\"doc_author\">Author: K Agarwal<\/div>\n<div class=\"doc_bench\">Bench: G Sohani, K Agarwal<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>K.M. Agarwal, J.<\/p>\n<p>1. This is a reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (in short, &#8220;the Act&#8221;) at the instance of the Revenue. The Tribunal has referred the following question of law to this Court for decision :\n<\/p>\n<p> Whether, in the facts and circumstances of the case, glass sheets will be assessed to tax under entry No. 1 of Part VI of Schedule II appended to the M.P. General Sales Tax Act, 1958 and not under entry No. 36 of Part II of Schedule II ?\n<\/p>\n<p>Note:-By mistake &#8220;entry No. 26&#8221; in place of &#8220;entry No. 36&#8221; of Part II has been mentioned in the question framed and referred to us by the Tribunal.\n<\/p>\n<p>2. The assessee was a dealer in glass sheets, glasswares and goods made of glass. During the assessment period 17th July, 1979 to 30th June, 1980 it claimed assessment of its turnover in respect of glass sheets under residuary entry No. 1 of Part VI of Schedule II appended to the Act. The claim was rejected by the assessing authority and it was assessed to tax under entry No. 36 of Part II of Schedule II of the Act. This order of assessment was upheld in first appeal by the Appellate Deputy Commissioner of Sales Tax. Being aggrieved, the assessee preferred further appeal before the Tribunal and by its order dated 12th May, 1983, the Tribunal upheld the contention of the assessee by holding that glass sheets and glass panes were exigible to tax under residuary entry No. 1 of Part VI of Schedule II of the Act. Being aggrieved by the order of the Tribunal, the Revenue applied for a reference and this is how the aforesaid question of law has been referred to us by the Tribunal.\n<\/p>\n<p>3. Entry No. 36 of Part II of Schedule II of the Act refers to all types of crockery, goods made of china and tamchina, goods made of glass and glassware but excluding glass chimneys of hurricane lanterns and kerosene lamps. Though the dictionary meaning of the expression &#8220;glassware&#8221; is &#8220;articles made of glass&#8221;, in a commercial sense glassware would never comprise articles made of glass, like clinical syringes, thermometers, lactometers, acquarium, looking glass and the like, which have specialised significance and utility. A general merchant dealing in glassware does not ordinarily deal in such articles. Accordingly, glass sheets and glassware would not be liable to tax under entry No. 36 of Part II of Schedule II of the Act. In the absence of any other entry, they would be liable to tax under entry No. 1 of Part VI of Schedule II of the Act, as has been held by the Tribunal in its order dated 12th May, 1983. The view we are taking is supported by a decision of the Supreme Court in <a href=\"\/doc\/1604162\/\">Indo International Industries v. Commissioner of Sales Tax<\/a> [1981] 47 STC 359.\n<\/p>\n<p>4. In the light of our discussion aforesaid, our answer to the question referred is as follows :\n<\/p>\n<p> In the facts and circumstances of the case, glass sheets will be assessed to tax under entry No. 1 of Part VI of Schedule II appended to the M.P. General Sales Tax Act, 1958 and not under entry No. 36 of Part II of Schedule II of the Act.\n<\/p>\n<p>5. Accordingly, the question is answered in favour of the assessee and against the Revenue. In the circumstances of the case, we make no order as to costs of this reference.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madhya Pradesh High Court Commissioner Of Sales Tax vs Glass And Tiles House on 17 February, 1989 Equivalent citations: 1989 74 STC 26 MP Author: K Agarwal Bench: G Sohani, K Agarwal JUDGMENT K.M. Agarwal, J. 1. This is a reference under Section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (in short, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,24],"tags":[],"class_list":["post-77078","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madhya-pradesh-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Sales Tax vs Glass And Tiles House on 17 February, 1989 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-sales-tax-vs-glass-and-tiles-house-on-17-february-1989\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Sales Tax vs Glass And Tiles House on 17 February, 1989 - Free Judgements of Supreme Court &amp; 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