M/S Trutuf Safety Glass Industries vs Commissioner Of Sales Tax, U.P

The Supreme Court held that the articles manufactured by the appellant, toughened safety glass, do not fall under the definition of 'glass' or 'glassware' as per the U.P. Sales Tax Act, 1948, specifically under Section 4-B. The Court emphasized that the expression 'in all forms' must be interpreted in context, and the High Court's ruling that these articles are taxable was upheld. Consequently, the appeal was dismissed, affirming the High Court's decision to set aside the Tribunal's order.