STATE OF A P Vs. MAYUR CRYSTAL PALACE

JUDGEMENT

(1.) THE main question that arises in this tax revision case is whether glass chandeliers can be brought within entry 123 of the First Schedule to the Andhra Pradesh General Sales Tax Act as it stood at the relevant time. The assessment year concerned herein is 1979-80. At that time, entry 123 of the First Schedule read as follows :

(2.) THE Commercial Tax Officer treated the chandeliers as general goods in the first instance and levied tax accordingly. Subsequently he reopened the assessment under section 14 (4) of the Act and taxed the chandeliers under entry 123.

(3.) THE chandeliers are no doubt made of glass but it would be difficult to call them "glassware". Entry 123 as it stood then was not an inclusive definition as it became after the amendment in 1983. As it stood then, the entry was restrictive in its application which is evident from the words "that is to say" occurring after the "glass and glassware". It may also be seen that chandeliers cannot be brought within the sheet glass or plate glass, mirrors, laboratory glassware or glass shells, glass globes and chimneys for lamps and lanterns mentioned under item (i) to (iv) in the entry. If at all it must fall within item (v) "other glassware including table-ware" but having regard to the nature, use and value of the chandeliers, we find it difficult to say that it is "glassware". As explained by the Supreme Court in Atul Glass Industries (P.) Ltd. v. Collector of Central Excise [1986] 63 STC 322 which is no doubt a case arising under the Central Excise Act, glassware would mean merchandise made of glass and understood in its primary sense as a glass article. By way of illustration, the Supreme Court pointed out that a glass bowl, a glass vase, a glass tumbler and a glass table-top will be all articles in which the primary component is glass and can be called glassware. Applying the test of commercial parlance or common parlance, as it is called, we find it difficult to say that chandelier is "glassware". No one identifies the chandelier as a glassware. It is merely a decorative article, ornamental in nature and not of common use because of its high value. We are therefore in agreement with the Tribunal that chandelier did not fall within the entry 123 as it stood during the relevant assessment year.