High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Totuf Saftey Glass Industry - SALES/TRADE TAX REVISION No. 732 of 1997  RD-AH 458 (18 February 2005)
Hon'ble Rajes Kumar, J.
Question involved in both the revisions are whether the toughened Glass being plain glass is liable to tax as an unclassified item or liable to tax under the entry of "All Goods and Ware made of Glass" at the rate of 12%.
Issue involved in the present revisions are covered by the decision of this Court in Trade Tax Revision no. 141 of 1997 CST Vs. Allied Glasses Pvt. Ltd., Meerut, in which, order of Tribunal was up held. Tribunal held that toughened Glass is stout and better quality of Glass and does not ceases to be a plain Glass.
In the result, both the revisions fail and are, accordingly dismissed.
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