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2018 (7) TMI 2303 - HC - VAT and Sales TaxClassification of goods - purchase and sale of crockery and tray made from melamine - whether melamine tray treated as a crockery item, or not - HELD THAT:- Crockery can include all forms of dishes such as plates, as well as serving platters, bowls, and dishes that are used to hold condiments, such as a gravy bowl. Traditionally, crockery is applied to any type of dinnerware that is made from natural materials. This could include plates, cups, and serving dishes that are composed of clay that has been fired and prepared for use on a recurring basis. While technically this would also include fine china and porcelain dinnerware. Crockery was usually a term applied to dishes that were intended for use for more casual situations, such as a simple family meal - Purists tend to also omit some of the modern types of dinnerware from the definition of crockery. Plastic dishes, or dinnerware that is manufactured using other synthetic materials that make the dishes difficult to break may not be considered proper crockery, even though they are usually intended for regular use in a casual setting. However, as these forms of dishware have become more common in many households, their acceptance as meeting the basic definition of crockery has become more common. So far as melamine is concerned it is a white crystalline compound made by heating cyanamide and used in making plastics - Further a plastic used chiefly for laminated coatings, made by copolymerizing melamine with formaldehyde. There is no reason to interfere in the matter, hence the revision filed by the Commissioner has no legs and is accordingly dismissed.
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