1973 (11) TMI 68 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad ruled that a spoon is not included in cutlery under entry No. 5 of a specific notification, and therefore not taxable at the higher rate of seven percent. The court based its decision on the definition of "cutlery" and commercial understanding that spoons are not considered part of the cutlery trade. The decision was made by SATISH CHANDRA, J. and SETH H.N., JJ.