The Board of Revenue by its order dated 28th April, 1953, has referred the following question for the decision of this Court :-

"Can 'glass bangles' be considered as 'glass-ware' with in the meaning of Entry No. 15 in Part I of the amended Schedule I to the Sales Tax Act ?"

In Miscellaneous Civil Case No. 88 of 1952, dated 18th November, 1952 (Since reported as Commissioner of Sales Tax, Madhya Pradesh v. Mohanlal Ramkisan Nathani, Raipur, page 136 supra.) this Court held that the word "glass-ware" used in Entry No. 14 in Part I of Schedule I to the Sales Tax Act included glass sheets. That entry read as follows :-

"Glass-ware, domestic pottery and china."

The Schedule was amended by Act XVI of 1949 and instead of old Entry No. 14 there in now Entry No. 15, namely :-

"Glass-ware, domestic pottery and china excepting bottles and lamp and lantern chimneys."

In Mohanlal Ramkisan In re ([1951] N.L.J. 559; 3 S.T.C. 305) the Board of Revenue has held that glass-ware appearing as part of Entry 14 of the unamended Schedule I to the Sales Tax Act should not be interpreted to include glass sheets and that that item related to luxury articles such as glass tumblers, dishes, bowls, decan