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2010 (12) TMI 1107 - CHHATTISGARH HIGH COURTWhether or not the products of cello company, i.e., serving tray, flask, stainless steel tiffin with plastic body, water jug and hotpot (casserole) would fall within the meaning of "utensils" under entry No. 13 of Part II of Schedule II of the Chhattisgarh Value Added Tax Act, 2005? Held that:- hermal flask/vacuum flask is known in common parlance as article used for storing beverages like coffee, tea, milk, etc., at a particular temperature which is frequently and commonly used in the household. The hotpot (casserole) is also used for keeping the vegetables, chapatis, rice and other food-stuff hot to be delectable. Serving tray is used regularly for serving dishes and other food-stuff. Water jug and stainless steel tiffin with plastic body, are also frequently used in kitchen and for domestic purposes. For the reasons mentioned hereinabove, there is no dispute that the above stated articles are utensils and are used regularly for domestic purposes. Thus the articles in question are taxable only at the rate of four per cent. Accordingly, the authorities are directed to reassess and pass appropriate order in accordance with law. Appeal allowed.
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