Glass Ware - Definition - Law Dictionary Home Dictionary Definition glass-ware

Definition :

Glass ware, the dictionary meaning of the expres-sion 'glass ware' is 'articles made of glass' (see WEBSTER'S NEW WORLD DICTIONARY).

However, in commercial sense glass ware would never comprise articles like clinical syringes, thermometers, lectometers, and the like which have specialised significance and utility. In popular or commercial parlance a general merchant dealing in 'glass ware' does not ordinarily deal in articles like clinical syringes, thermometers, medical stores or with the manufacturers thereof like the assessee. It is equally unlikely that consumer would ask for such articles from a glass ware shop. In popular sense when one talks of glass ware such specialised articles like clinical syringes, thermometer, lectometers and the like do not come up to ones mind, Indo International Industries v. Commissioner of Sales Tax, AIR 1981 SC 1079 (1081): (1981) 2 SCC 528: (1981) 3 SCR 294. [U.P. Sales Tax, (15 of 1948)]