LexM/S TRIVENI GLASS LIMITED REP. BY ITS DEPUTY GENERAL MANAGER (SALES AND P.R.) SHRI R.K. SINHA versus COMMISSIONER OF TRADE TAX, U.P.
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CASE DETAILS M/S TRIVENI GLASS LIMITED REP. BY ITS DEPUTY GENERAL MANAGER (SALES AND P.R.) SHRI R.K. SINHA v. COMMISSIONER OF TRADE TAX, U.P. (Civil Appeal No. 3773 of 2011 Etc.) OCTOBER 09, 2023 [S. RAVINDRA BHAT AND ARAVIND KUMAR, JJ.] HEADNOTES Issue for consideration: Whether “tinted glass sheets” manufactured by the assessee is liable to be taxed as “goods or wares made of glass” under the Notifi cation No.5784 dated 07.09.1981 being Entry No.IV or as unclassifi ed item. UP Trade Tax Act, 1948 – s. 3A – Tinted glass sheets manufactured by the assessee – Levy of tax: Held: Tinted glass sheet during the process of manufacture undergoes a change and is diff erent from a plain glass sheet, thus, exigible to tax as ‘all goods and wares made of glass’ under Entry No. IV of the notifi cation and attract a duty @15 % – Exclusion of plain glass panes, optical lens would fall within the residuary clause attracting 10 % tax – There is no vagueness in the notifi cation dated 07.09.1981 and the entry No. IV is clear and unambiguous – It has brought within the sweep “all goods and wares made of glass” exigible to tax but not including “plain glass panes” and the exemption being the creation of the statute itself, it has to be construed strictly – Earlier the entry was “glassware” alone and the said entry was subsequently amended and the intention of the legislature is explicitly clear to include in its ambit any goods and wares made of glass – Intention of the legislature of using expression “of” would reveal the purpose and the court should presume that the legislature was reasonable – Furthermore, neither the dictionary meaning nor the common parlance theory would come to the rescue of the assessee – Thus, expression “all the goods and wares made of glass” occurring in Notifi cation must be taken to refer to all articles of glass [2023] 13 S.C.R. 1095 : 2023 INSC 892 1095 1096 SUPREME COURT REPORTS [2023] 13 S.C.R. except those specifi cally excluded in the entry itself – Impugned judgment does not call for interference. [Para 15, 17, 26, 29-31] Interpretation of statutes – Fiscal statutes – Interpretation of provisions: Held: Word used in a statute must take its colour from the object it seeks to achieve and also by considering the words with which it is associated in the context. [Para 17] Words and Phrases – Word ‘Plain’ and ‘Panes’ – Meaning of. [Para 23] LIST OF CITATIONS AND OTHER REFERENCES Gujarat Steel Tubes Ltd. v. State of Kerala (1989) 3 SCC 127 : [1989] 3 SCR 210; Maqsood Mohammad v. State of Uttar Pradesh and Another (1978) 41 STC 324 – distinguished. Mauri Yeast India Private Limited v. State of U.P. (2008) SCC 680; Geep Flashlight Industries Ltd. v. Union of India and Others (2002) 9 SCC 545; State of Jharkhand and Others v. LA Opala RG Limited (2014) 15 SCC 136 : [2014] 14 SCR 306; Commissioner of Sales Tax, Madhya Pradesh v. Triveni Sheet Glass Limited and Others (1990) 76 STC 308 (FB)=1989 SCC online MP 346; Atul Glass industries (Pvt.) Ltd v. Collector of Central Excise (1986) 3 SCC 480 : [1986] 3 SCR 126; Ramavatar Budhaiprasad Etc. v. Assistant Sales Tax Offi cer (1962) 1 SCR 279; M/s. Indo International Industries v. Commissioner of Sales Tax, Uttar Pradesh (1981) 2 SCC 528: [1981] 3 SCR 294; Brindavan Bangle Stores and Ors vs Asstt. Commissioner of Commercial Taxes and Another (2000) 1 SCC 674 : [2000] 1 SCR 97; Commissioner of Sales Tax. Delhi Administration Vikas Bhawan, New Delhi v. Baluja Glass Company 1979 SCC Online Del 300 : (1980) 46 STC 17; Commissioner of Sales Tax v. Mohd. Ayub & Sons 1981 SCC Online All 971 : (1982) 50 STC 187; HPL Chemicals Ltd. v. Commissioner of Central Excise, Chandigarh (1997) 2 SCC 677; U.P. Glass Works Ltd. v. Commissioner Sales Tax. UP, Lucknow. 1973 SCC Online All 422 : (1973) 32 STC 252 : 1973 Tax LR 2589; Commissioner Sales Tax, U.P. Lucknow v. Banaras Bead Manufacturing Co., Varanasi 1968 SCC Online All 380 : (1970) 25 STC 100; Jalal Plastic Industries and Ors. v. Union of India And Ors. 1981 (8) 1097 M/S TRIVENI GLASS LIMITED REP. BY ITS DEPUTY GENERAL MANAGER (SALES AND P.R.) SHRI R.K. SINHA v. COMMISSIONER OF TRADE TAX, U.P. ELT 653; Commissioner of Sales Tax v. Dawoodbhoy M. Tayabally (1975) 36 STC 291; Nirlex Spares (P) Ltd. v. Commissioner of Central Excise (2008) 2 SCC 628 : [2008] 1 SCR 117; State of Uttar Pradesh & Others v. Aryaverth Chawal Udyog & Others (2015) 17 SCC 324; Commissioner of Customs (Im
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