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2008 (4) TMI 684 - HC - VAT and Sales TaxWhether the 'non-stick cookware' is classifiable under entry 5 of the First Schedule to the Kerala General Sales Tax Act, 1963 or whether the item would fall under entry 104 of the First Schedule, which provides for levy of tax on pressure cooker, cook and serveware, casseroles, water filters and similar home appliances not coming under any other entry in this Schedule or in the Fifth Schedule? Held that:- Until non-stick items were specifically brought under entry 104, those items were covered under the residuary category "similar home appliances" referred to in entry 104. In the result, we hold that, "non-stick cookware made of aluminium" are home appliances and classifiable under entry 104 of the First Schedule to the KGST Act.
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