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TMI Blog2010 (12) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... f Part II of Schedule II of the Chhattisgarh Value Added Tax Act, 2005 (for short, "the Act, 2005"). The facts of all the writ petitions are common and, as such, they are being disposed of by this common order. However, for the purpose of this order the facts, as mentioned in W.P. (T) No. 6975 of 2008, are being referred. 2. By these writ petitions, M/s. Kamesh Traders (petitioner in all the writ petitions) seek quashing of the order dated January 31, 2007 passed by respondent No. 2, Commissioner, Commercial Tax, whereby and whereunder the petitioner was directed to pay the value added tax (for short, "the VAT") at the rate of 12.5 per cent as per entry No. 1 of Part IV of Schedule II of the Act, 2005. 3. The facts, in nutshell, as projec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ole) come within the definition of "utensils". Thus, the petitioner is not liable to pay the VAT at the rate of 12.5 per cent. The petitioner is liable to pay the VAT only at the rate of four per cent. Even the State of Madhya Pradesh is imposing the VAT at the rate of four per cent on the aforesaid articles. Thus, the impugned order dated January 31, 2007 may be quashed and the respondent-authorities may be directed to impose the VAT at the rate of four per cent only. 6. Shri Kachhawaha, learned Deputy Advocate-General appearing for the State, would submit that though the hot pot (casserole) is used for keeping the food, it is not made of metals only, therefore, it does not come within the category of kitchen utensil and there is no such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of "utensils" and fall within entry 13 of Part II of the Second Schedule of the Act, 2005. Entry 13 starts with the word "all utensils". Utensils have a very wide connotation. It further states that all the utensils except utensils made of precious metals. There is no dispute that the above-stated articles are not made of precious metals and there is no distinction whether it is made of stainless steel, plastic or any other metal and as such all utensils come within entry 13 of Second Schedule wherein VAT payable at the rate of four per cent. The contention of the learned counsel for the Revenue that since some of the articles are not made of metals only, therefore they would not come within the category of kitchen utensils, deserves ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en and domestic purposes, come within the definition of "utensils". The distinction has already been made in the entry itself that the articles aforestated, made of precious metals would not fall within entry 13 and would fall under other entry. 14. It is trite law that in case of imposition of taxes, the word should be construed in the same way in which it is understood in ordinary parlance in the area in which the law is in force. The above-stated articles may not be used on day-to-day basis but understood as utensils and used as articles of kitchen and for domestic purposes. 15. The Supreme Court, in Annapurna Biscuit Manufacturing Co. v. Commissioner of Sales Tax, U.P., Lucknow [1981] 48 STC 254 (SC), observed as under (page 255 in 48 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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