1979 (12) TMI 137

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sales Tax Act, 1958, hereinafter called the Act, the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether, on the facts and circumstances of the case, the 'tagaries' and 'ghamelas' sold by the appellant are utensils and as such the turnover arising out of the sales of these articles is exempt from sales tax under entry 50 of Schedule I of the M.P. G .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ee against the order of the Commissioner was dismissed. Hence, at the instance of the assessee, the Board has referred the aforesaid question of law to this Court for its opinion. 3.. Now, during the period 1963-64, the provisions of entry No. 50 of Schedule I to the Act provided for exemption of utensils made of any metal other than gold and silver, when they were made by hand without the aid of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dairy, etc., 1484. b. Any vessel (or other article) serving a useful end or purpose 1502. c. esp. A tool or implement used by artisans, farmers, etc. 1604. 3. One who is made use of (rare) 1678. 4. A sacred vessel, etc., belonging to, and esp. used in the services of a place of worship 1650. 5. (Chamber) utensil, a chamber pot 1699." The ordinary dictionary meaning of the word "utensil" is thug s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X