Prakash Krishna, J. - (1.) The question of taxability of rolled glass is presently involved in the present revision, which relates to the assessment year 1989-90. The dealer/opposite party is carrying on the business of buying and selling glass sheets and hard board.
(2.) The Asstt. Commissioner (Assessment) by its order dated 15th March, 1994 rejected the claim of the dealer/opppsite party that the rolled glass is nothing but a plain, glass and as such in view of exclusion clause in Entry No. 4 of Notification No. ST- 11-5784, dated 7.12.1981 is liable to be taxed as unclassified item. The assessing officer has treated and taxed the rolled glass sheet as different plain glass. The relevant portion of the aforesaid notification is quoted below :" All goods and wares made of glass but not including plain glass panes, optical lenses, hurricane lantern chimneys, bottles and phials, glass- beads, clinical syringes, thermometers and scientific apparatus' and instruments made of glass."
(3.) The Assessing Officer included the rolled glass in all goods and wares made of glass. On appeal the Deputy Commissioner (Appeal) has held otherwise. It has been held by following its earlier order and order of the Tribunal in appeal No. 493 of 1985, dated 12.7.1991, wherein it has been laid down that figured glass sheet and glass sheet are liable to be taxed as unclassified item. The manufacturing process of both figured glass and glass sheet is the same. It has disapproved the Order of the Assessing Authority that the figured glass (rolled glass) is liable to be taxed as glassware. In further appeal the Tribunal has agreed with the order of the first appellate authority.;