Supreme Court · 2023 INSC 892 · Decided 9 October 2023
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.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 892 · [2023] 13 S.C.R. 1095
- Case number
- CIVIL APPEAL No. 3773/2011
- Decided
- 9 October 2023
- Bench
- S. RAVINDRA BHAT, ARAVIND KUMAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
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 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
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