The judgment of the court was delivered by

PATHAK, J. - The assessee manufactures and sells glass beads. For the assessment year 1957-58 two assessment orders were made in respect of the turnover of glass beads, one under the U.P. Sales Tax Act and the other under the Central Sales Tax Act. The Sales Tax Officer held that glass beads were liable to tax under the head "glasswares" specified in Notification No. ST-905/X dated 31st March, 1956, which levies a rate of one anna per rupee on the sale of goods by the manufacturer in the case of goods manufactured in Uttar Pradesh. He rejected the plea of the assessee that glass beads could not be described as "glassware". The appeals filed by the assessee against the assessment orders were dismissed by the Judge (Appeals) Sales Tax. The assessee applied in revision, and the revision applications were allowed by the Additional Revision Authority who took the view that all articles made of glass could not be described as "glassware" and that "glassware" in the notification referred only to glass utensils. At the instance of the Commissioner of Sales Tax, Sales Tax References Nos. 244 and 245 of 1966 have been made for the opinion of this court on the question :

"Whether glass beads could be included in glasswares as appearing at item No. 15 of the Notification No. ST-905/X dated 31st March, 1956 ?"

Sales Tax References Nos. 506 and 507 of 1966 also raised the same question. In those cases, however, the Sales Tax Officer assessed the turnover to sales tax under the U.P. Sales Tax Act and under the Central Sales Tax Act for the assessment year 1957-58 at the rate of three pies per rupee. The Commissioner of Sales Tax applied in revision against the assessment orders taking the plea that glass beads were liable to tax as "glassware" under the aforesaid notification of 31st March, 1956. Proceeding on the view already expressed in the earlier cases, the Additional Revising Authority, Sales Tax, dismissed the revision applications.

The State Government, in exercise of the powers conferred by section 3-A of the U.P. Sales Tax Act, 1948, made Notification No. ST-905/X dated 31st March, 1956, declaring that the turnover of goods specified in the list set out in the notification shall not with effect from 1st April, 1956, be liable to tax in Uttar Pradesh except at the point of sale by the manufacturer and that such turnover would be taxed at the rate of one anna per rupee. The list mentions several items. Entry No. 15 specifies : "Glasswares other than hurricane lantern chimneys and bottles." It is urged for the Commissioner that "glasswares" here refers to all articles made of glass excepting those specifically mentioned in the list such as "glass bangles" at entry No. 16. For the assessees, Shri B. L. Gupta contends that "glasswares" must be confined to table ware made of glass intended for serving food and drink. The narrow definition ascribed by the assessees proceeds on the submission that inasmuch as glass bangles have been separately mentioned, "glasswares" must be given a limited meaning and it is not possible to include within that meaning all articles made of glass. It is said that if regard be paid to the entire entry "glasswares other than hurricane lantern chimneys and bottles" it is apparent that "glasswares" is intended to refer only to containers made of glass. It is pointed out that a hurricane lantern chimney is used in a hurricane lantern for containing the flame and a bottle is used for containing a liquid. The argument is that the exclusion of these containers indicates that "glasswares" refers to glass containers only. In the light of these rival contentions we must decide whether glass beads in which the assessees deal can be described as "glassware".

At the outset, all articles expecting those exempt under section 4 of the U.P. Sales Tax Act, were liable to tax under section 3 of the Act. The levy was imposed at all points of sale and was, what is described popu