The entry "all goods and wares made of glass" in the notification includes all articles made of glass, except those specifically excluded.

JUDGMENT :

ARAVIND KUMAR, J.

1. The point that arises for our consideration is whether “tinted glass sheets” manufactured by the appellants is liable to be taxed as “goods or wares made of glass” under the Notification No. 5784 dated 07.09.1981 being Entry No. IV or as unclassified item.

2. In all these appeals, the above common question of law arises for our consideration. The facts in brief which are common in Civil Appeal No. 3773 of 2011 relates to the tax assessment years 1996-97, Civil Appeal No. 5914 of 2023 relates to the notice issued for reassessment for the tax assessment years 1992-93 to 1996-97 and whereas Civil Appeal Nos. 5965-66 of 2023 relates to the tax assessment years 1998-99 and 2003-04 respectively.

3. The appellant deals with manufacturing and sale of sheet glass, tinted glass, coloured glass, figured glass, void glass, wired glass, float glass and neutral glass. After taking note of the books of accounts tendered during the course of the assessment proceedings the assessing officer opined after enquiry that tinted glass has been manufactured by assessee in a separate unit and the process adopted for its manufacture is different from manufacture of sheet glass. Assessing Officer has further opined in his order that raw materials used in manufacture of tinted coloured glass are cobalt oxide, carbon oxide, iron oxide etc. besides those used in the manufacture of sheet glass. Assessing Officer has further held that the transparency and density of tinted coloured glass is different from the simple glass surface as also solar radiation on the absorption capacity of tinted coloured glass being more than that of the simple sheet glass. He further concludes in his assessment orders that in the ordinary and common parlance the tinted glass is not recognised or understood as sheet glass.

4. Hence, the assessing officer imposed tax @ 15% on the sale of the goods by holding that said goods cannot be included in the category of plain glass but under the category of “all goods and wares made of glass” as reflected in the Notification No. 5784 dated 07.09.1981. The appeals filed against the said assessment orders came to be dismissed and the imposition of tax @ 15% came to be upheld. The appellate authority also relied on the meaning of the word “goods” as reflected in circular dated 28.09.1993 for arriving at a conclusion that only plain glass sheet has been taken as unclassified item and not the goods in question. The assessee was unsuccessful before the Trade Tax Tribunal. The contentions raised and grounds urged contrary to the findings recorded by the assessing officer and the appellate authority also did not find favour by the tribunal. In other words, the orders of the authorities came to be affirmed by the tribunal. The assessee pursued its grievance before the High Court by filing a revision petition contending that plain glass panes which are commercially known as sheet glass includes sheet glass both in tinted and non-tinted forms and the entry “plain glass panes” cannot be interpreted to exclude the tinted glass from its purview. The contention of the appellant that manufacturing of tinted/coloured glass is the same as that of un-coloured glass also did not find waiver by the tribunal. Hence, the revision application/petition came to be dismissed.

5. The assessment orders which related to the tax assessment years 1996-97, 1998-99 and 2003-04 were the subject matter of the appeals and revision as noticed hereinabove. However, for the tax assessment years 1992-93 to 1996-97 notices under Section 21(2) came to be issued stating thereunder that said goods were liable to be taxed @ 15% while tax @10% inclusive of surcharge had been deposited. Hence, appellant was called upon to showcase as to why sales tax @ 15% should not be levied on the sale of the said goods. The notice issued for the tax assessment year 1996-