Single Judge Bench of Judge Saumitra Dayal Singh observed that the insulating glass is nothing but Double Glazed Sheet (DGDS).

The department filed the review against the order issued by the Commercial Tax Court. In that order, the Tribunal allowed the appraiser’s appeal and held that the insulating glass manufactured and sold by the appraiser falls within the general description of “ordinary glass”. Accordingly, it is excluded from Notification No. 1273 dated April 25, 2001, as amended from time to time. Accordingly, the insulating glass was found to be taxable as an unclassified good at the rate of 10%.

The question raised was whether the Trade Tax Tribunal was justified in considering that on the manufacture and sale of laminated, insulated and tempered glass, the reseller was liable for a tax of 10% as glass and not at the rate of 16% since all goods made of glass.

The court noted that, according to entry 39 of the notification of 20.5.1976, “all goods and wares of glass, except panes of plain glass”. This means that not all glassware has been included in the “glass and glassware” category. Entry 39: Plain glass panes have been excluded from the scope of entry 39. Glass screens made by the assessee are more like window panes than glassware. The article has been excluded from the scope of article 39. A glass screen is made from sheets of glass and is a new article. Accordingly, it is excluded from the aforementioned entry 39.

Case Title: UP Lucknow Trade Tax Commissioner v Tempered Glass S/S GSC

Citation: Sales/Trade Tax Revision No. 1281 of 2012

Dated: 14.07.2022

Revisionist Council: SC

Counsel for the Respondent: Attorneys Nishant Mishra, Yashonidhi Shukla

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