- (1.) The short controversy up for consideration in these revisions is as to whether the toughened glass manufactured by the assessee would be covered within the meaning of glass and glassware including optical glass in all its forms but excluding ornamented or cut glass bangles. In terms of notification no.4519 dated 29.08.1987 issued under Section 4-B of the Trade Tax Act and, therefore, a classified item taxable @ 15 % or toughened glass manufactured by the assessee is to be treated as an unclassified item and, therefore, taxable @ 10 %.
(2.) On behalf of the department, it is stated that the controversy with regards to toughened glass manufactured by the assessee being covered by the 'glass in all its forms' as provided for under the notification dated 29.08.1987 stands concluded in favour of the Department under the judgment of the Apex Court in the case of Trutuf Safety Glass Industries vs. Commissioner of Sales Tax, U.P., 2007 215 ELT 14. He refers to paragraph 13 of the said judgment.
(3.) According to the counsel for department, the Tribunal has committed an error in dismissing the revision filed by the Department while holding that in view of the judgment of the Apex Court in the case of Atul Glass Industries Pvt Ltd vs. Collector of Central Excise, 1986 63 STC 322 wherein it was held that the glass screens manufactured for fitting in motor vehicles cannot be prescribed as glass or glassware and, therefore, the Tribunal has held that the toughened glass manufactured by the petitioner was not covered by the notification dated 29.08.1987 referred to above and was an unclassified item. According to the counsel for the department, the Tribunal has lost sight that the language of the tariff notification up for consideration in the case of Atul Glass Industries Pvt Ltd was entirely different and that the judgment will have no application in view of the language of notification dated 29.08.1987 wherein 'glass and glassware in all its form' has been included. The words "in all forms" have been explained by the Apex Court to mean same commodity in different forms. It widens the scope of the entry. He further points out that the orders passed in the case of the petitioner under Section 22 of the Act holding that the toughened glass shall not fall within the category of glass and glassware as well as the orders passed in that respect during earlier assessment year proceedings will not have the effect of res judicata, in as much as, every assessment year is a new case and the principle of res judicata has no application in tax matter. He further submits that the legal proposition has since been stayed by the Apex Court in the case of Trutuf Safety Glass Industries is binding upon all the authorities including tax authorities in view of Article 141 of the Constitution of India. It is, therefore, submitted that the order of the Tribunal be set aside and the order of the Assessing Authority be maintained.;