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15. Reference was also made to a Full Bench decision of Madhya Pradesh High Court (Indore Bench) in the case of Commissioner of Sales Tax, Madhya Pradesh v. Triveni Sheet Glass Works Ltd. and Ors., reported in 76 STC 308 (MP), wherein, relying on the decision of the Hon'ble Supreme Court in the case of Atul Glass Industries (P) Ltd. (supra), it was observed that there is undoubtedly a distinction between glass and goods and articles made of glass.

16. Mr. Modi lastly referred to the decision of the Hon'ble Supreme Court in the case of Parle Biscuits (P) Ltd. v. State of Bihar and Ors., reported in 2005 (3) JCR 46 (SC) : 2005 (2) JLJR 3 (SC), wherein paper of all kinds was interpreted only to include the forms of paper mentioned in the relevant notification and not cardboard boxes, which were held to be a product not covered by the Entry in such notification. Mr. Modi contended that it was quite clear that the expression "all types of glass" could not, therefore, include the end products manufactured by the writ petitioner company out of glass. Mr. Modi submitted that the writ petition was wholly misconceived and was liable to be dismissed.

In our view, the said decision does not also come to the aid of the respondents in the instant case.

22. Even the decision of the Hon'ble Supreme Court in M/s. Parle Biscuits (P) Ltd., 2005 (3) JCR 46 (SC) (supra) does not support the case made out by Mr. Modi, since the expression, "papers of all kinds" was circumscribed by the articles mentioned in the notification in question which is not so in the instant case, where the expression, "all types of glass", has been used in a generic sense to include glass of all kinds, which would include within its ambit not only glass in its primal form but also objects manufactured out of glass.