M/S TRUTUF SAFETY GLASS INDUSTRIES vs CIMMISSIONER 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' in the relevant notification was not sufficient to include the appellant's products. Consequently, the judgment of the Allahabad High Court was upheld, affirming the denial of total exemption from sales tax on the purchase of raw materials and packing materials.