INDO INTERNATIONAL INDUSTRIES vs COMMISSIONER OF SALES TAX, UTTAR PRADESH.

The Supreme Court ruled that hypodermic clinical syringes do not fall under Entry 39 of the Uttar Pradesh Sales Tax Act, 1948, which pertains to 'glass wares'. The Court held that the turnover for the period up to November 30, 1973, should be taxed at 4% under Entry 44 as 'hospital equipment', and from December 1, 1973, at 7% as an unclassified item. The judgment emphasized that terms in tax statutes should be interpreted based on their popular meaning rather than technical definitions.