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The Supreme Court has held that ‘Tinted Glass Sheet’ is different from ‘Plain Glass sheet’ and is thus liable to be taxed as “goods or wares made of glass” under Entry 4 of Notification No.5784 dated.

Uttar pradeshJustices ravindraJustice aravind kumarAppellate authorityHigh courtMs triveni glass limited appellantSupreme courtTinted glass sheetPlain glassTinted glassState governmentTax actTherma metersAssessing officerIndian standard specificationFlat transparent sheet glass