Notification for reduced rate of tax on all types of glasses and glass sheets not applicable to ‘gla

CST & VAT : Where assessee was engaged in manufacture of glassware made of opal glass and it claimed benefit of reduced rate of tax under notification S.O. No. 25, dated 25-6-2011 issued by State Government of Jharkhand under section 8(5)(b) of Central Sales Tax Act, 1956, product manufactured by assessee would not be covered by above notification and, therefore, it was not entitled to derive benefit of notification