JUDGMENT

Dr. ARIJIT PASAYAT, J.—

1.Leave granted.

2.Challenge in this appeal is to the judgment of a learned Single Judge of the Allahabad High Court allowing the revision filed under the U.P. Sales Tax Act, 1948 (in short the ‘Act’). It was held by the impugned order that the articles manufactured by the appellant i.e. toughened safety glass including wind screen, door screen, side screen and back screens were taxable as these articles did not constitute “glass” or “glassware” within the meaning of the Notification under Section 4-B of the Act. Accordingly, the order passed by the Sales Tax Tribunal, Ghaziabad (in short the ‘Tribunal’) was set aside.

3.Background facts in a nutshell are as follows :

“Appellant (hereinafter referred to as the ‘assessee’) filean application for grant of recognition certificate under Section 4-B of the Act in respect of notified goods mentioned in Annexure-III of the Notification No.7551 dated 31st December, 1976. By order dated 22.12.1987 the Assessing Authority granted recognition certificate in regard to “Automobile Safety Toughened Glass” whereby the assessee was authorized to purchase raw materials and packing materials at the concessional rate of t