LAWS(APH)-1976-9-14

SHANKAR BANGLE STORES Vs. STATE OF ANDHRA PRADESH

Decided On September 02, 1976
SHANKAR BANGLE STORES Appellant
V/S
STATE OF ANDHRA PRADESH Respondents

JUDGEMENT

(1.) THE main question in each of these two writ petitions is whether glass bangles are glassware. If they are treated as glassware then they are liable to a higher tax under the Sales Tax Act. If, however, they are not treated as glassware, the liability for sales tax is lower. It has been held by the Sales Tax Tribunal, Hyderabad, that glass sheets are not glassware for purposes of the sales tax law and that decision of the Sales Tax Tribunal has been accepted by the Government and has not been challenged in any manner.

(2.) IN these circumstances, on the analogy of the principle that glass sheets are not glassware, it is but logical to hold that glass bangles are also not glassware. It is true that in Haji Jamaluddin Manguji v. State [1955] 6 STC 141, it was held by a Division Bench of the Nagpur High Court that glass bangles could be considered as "glassware" within the meaning of entry No. 15 in Part I of the amended Schedule I to the Central Provinces and Berar Sales Tax Act, 1947. The relevant entry before the Nagpur High Court was entry No. 15, viz. , glassware, domestic pottery and china. In the context in which glassware is included in that entry, it is obvious that what was meant by glassware was articles of domestic use like china, domestic pottery and similar articles, and certainly not glass bangles. With great respect to the learned Judges of the Nagpur High Court, we are unable to agree with their interpretation of the word "glassware" as articles made of glass. The principle of noscitur a sociis will apply in the instant case and the word "glassware" take the colour of the words "glass bangles".