TRIVENI GLASS LIMITED Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) THE only point mooted in the present revision is whether 'tinted glass sheets manufactured by the applicant is liable to be taxed as 'goods or wares' made of glass under the notification No. 5784 dated 7.9.1981 being Entry No. 4 or as unclassified item.

(2.) THE dispute relates to the assessment year 1996 -97 under the U.P. Trade Tax Act. The facts of the case are not much in dispute and may be noted in brief.

(3.) IT may be noted that the authorities below have also noticed the manufacturing process of tinted glass sheet. It has noticed that the manufacturing unit of the applicant was surveyed by the Special Investigation Branch Unit Allahabad, and in that survey it was found that the tinted glass sheet is being manufactured in a separate unit and in the raw material cobalt oxide, carbon oxide, iron oxide etc. are mixed to manufacture the tinted coloured glass sheet. A special manufacturing process is adopted. The density and transparency of the tinted coloured glass sheet is different from that of ordinary sheet glass. The solar absorption power of tinted coloured glass sheet is much more than plain sheet glass and in the market or in common parlance 'tinted glass sheet' is not treated as 'plain sheet glass'.