COMMISSIONER OF SALES TAX Vs. BOMBAY GLASS HOUSE

JUDGEMENT

(1.) THIS order shall also govern the disposal of Misc. Civil Case No. 195 of 1983 (Commissioner of Sales Tax, M. P. v. Bombay Glass House, Ujjain ). Both these references, which arise between the same parties are made by the Tribunal (Board of Revenue) at the instance of the department for the opinion of this Court on the following common question of law:

(2.) THE facts giving rise to these references as per the statement of case received, may be stated, in brief, thus: The period relates for the assessment year 1974-75 and for the assessment year 1976-76. The non-applicants-assessee are dealers carrying on the business of sale of glass, rubber, plastic and aluminium goods. In the relevant years the assessee sold glass sheets also. They were assessed to tax under the prevailing relevant entry No. 26 of Part II of Schedule II of the said Act at the rate of 12 per cent, whereas the contention of the assessee before the assessing authority as also before the appellate authority was that they had effected sale of plain glass sheets and, therefore, should be assessed under the residuary entry which up to July, 1974, was at the rate of 8 per cent and from August, 1974, it was 10 per cent. According to the non-applicants-assessee glass sheet is a product from glass and, therefore, it could not be taxed under entry No. 26 of Part II of Schedule II.

(3.) THE assessing authority rejected the assessee's contention and tax was levied under entry No. 26 of Part II of Schedule II of the Act. On an appeal being filed, the first appellate authority confirmed the order of the assessing authority holding that glass sheets were goods made of glass and, therefore, were assessable to tax under entry No. 26 of Part II of Schedule II of the said Act.