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2012 (1) TMI 147 - HC - VAT and Sales TaxBlock assessment - levy tax at 13 per cent on the sale of the items in question - restricting the meaning of "utensils" to the items used in the kitchen - Held that:- We are of the opinion that in common parlance utensils mean items of daily household use generally used for preparing, serving or keeping food or beverages. The Commissioner, by the impugned order, has taken the view that only the items which are used in the kitchen are covered within the meaning of utensils. The said interpretation of the Commissioner is not correct. It is too narrow an interpretation which cannot be upheld keeping in view the common parlance meaning of utensils. Even otherwise, the view which has been taken by the Commissioner runs counter to the Division Bench judgment of this court in the matter of Yadav Metal Industries v. Commissioner of Sales Tax, M.P. reported in [1979 (12) TMI 137 - MADHYA PRADESH HIGH COURT]. Thus, the impugned order passed by the Commissioner under section 70 of the Act restricting the meaning of "utensils" to the items used in the kitchen cannot be sustained and is hereby set aside. The matter is remanded back to the Commissioner for deciding the matter afresh
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