In Brief
Triveni Glass Limited manufactured both plain and tinted glass sheets. Tax authorities assessed tinted glass at 15% as 'goods made of glass' rather than 10% as 'plain glass panes'. The company argued tinted glass was merely plain glass with color added and should attract the lower rate. The Supreme Court upheld the higher tax rate, holding that tinted glass—produced through different processes, with distinct raw materials and physical properties—is not 'plain glass panes' within the statutory exemption. The Court applied strict interpretation to tax exemptions, finding that in commercial parlance, tinted and plain glass are distinct commodities.
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