As per case facts, eight appeals were heard together concerning the classification of sunglasses for Value Added Tax (VAT) in Punjab and Haryana. The appellants argued that sunglasses fall under ... the "spectacles" entry, taxable at a lower rate, rather than the higher-taxed residual entry. Authorities and the Tribunal had classified sunglasses as distinct from spectacles, applying the residual entry rate. The question arose whether sunglasses should be taxed as "spectacles" under specific Schedule entries or as residual items under the PVAT Act, 2005 and HVAT Act, 2003. Finally, the High Court held that sunglasses and spectacles are distinct products. The term "spectacles" is not broad enough to include sunglasses for tax purposes. The court noted that a later amendment specifically adding sunglasses to the entry indicated they were not previously covered. Therefore, sunglasses were correctly classified as residuary items and taxed at the higher rate, and all appeals were dismissed.