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2008 (4) TMI 52 - SC - VAT and Sales TaxWhether the satilon brand cookware is an aluminium household utensil classifiable under Entry 5 of the First Schedule under the Kerala G.S.T. Act or under Entry 104 – plea of assessee that satilon coated cookware can be treated as ordinary aluminium household utensils, is rejected - satilon coating makes the goods non-sticky & hence different from the aluminium household utensils so classifiable under Entry 104 - Coating of tuflon also makes the article non-stick – appeal of assessee dismissed
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