9911796707
TMI Blog2008 (5) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... termining the rate of tax on sales of stainless steel spoons, forks, knives, scissors and spatula. The fact of the case is that the petitioner-company, M/s. Prashant Milan (P) Ltd. of 5A, Lenin Sarani, Kolkata-13 is a registered dealer under the West Bengal VAT Act, 2003 and deals in electrical goods and household utilities. The household utilities include stainless steel spoons, forks, knives, scissors and spatula. The petitioner filed an application to the Commissioner of Sales Tax under section 102 of the West Bengal VAT Act, 2003 for clarification as to whether the above referred items of household utilities are within the category of "all utensils" described at serial No. 7 of Schedule C taxable at four per cent. The Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, implement instrument, machine, tool. The learned Advocate of the petitioner has also referred to Code No. 7323 of Chapter 73 of the Central Excise Tariff of India (by Sri R.K. Jain) and has claimed that table, kitchen or other household articles and parts thereof of iron and steel belong to one category of goods. It is further submitted by the learned Advocate that several States namely, Gujarat, Maharashtra, Andhra Pradesh have already clarified that eating and serving items like spoons, forks, knives, etc., are to be treated as utensils. In support of his contention the learned Advocate has filed xerox copy of memo. No. Jt.C(HQ) Adm-2/VAT/2006/B-357 dated August 18, 2006 of the Jt. Commissioner of Sales Tax (HQ), Maharashtra, copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, scissors and spatula nor the item utensils are defined under the West Bengal VAT Act, 2003. In this connection we would like to quote the observation of a Division Bench of the honourable High Court of Madhya Pradesh in the case of Commissioner of Commercial Tax, Indore v. Modern Agency [2006] 146 STC 1 which is reproduced below: (page 4) "It is well-established rule of interpretation in so far as it has its application to entries in taxation statute (such as sales tax, excise) where the primary object is to raise revenue and for that purpose various products are differently classified, the entries are not to be understood in their scientific and technical meaning but the terms and expressions used in entries have to be understood ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us metals Serial No. 7 of Part I Schedule C Among the above referred items crockery and cutlery require clarification. According to Chambers 21st Century Dictionary (Revised Edition) "crockery" means earthen ware or China dishes collectively, specially domestic pottery, that is, plates, cups, etc., while "cutlery" means knives, forks and spoons used to eat food. In common parlance also, same meaning is accepted. The disputed items defined in the Chambers 21st Century Dictionary (Revised Edition) are as follows: (1) Fork. -- an eating or cooking implement with prong (usually three), for spearing and lifting food. (2) Knife. -- a cutting instrument, typically in the form of a blade, fitted into a handle or into machin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule IV in serial No. 7 of Part I of Schedule C. Accordingly, kitchen implements and utensils are also brought under serial No. 7 of Schedule C of the VAT Act, 2003. If there are several entries and the main entry is broader and covers the entire class of goods and the other entries cover some of the goods out of the said class of main entry, the latter entries, i.e., special entries would cut down the scope of the main general entry. Conversely, when the special entries are abolished, the class of the main entries cover those special entries which are now abolished. In view of above principle we hold that the items, viz., stainless steel spoon which can be used in the kitchen in other household works and on the dining table and spatula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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