2018 (7) TMI 2303

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..... er was carrying on the business of purchase and sale of crockery and tray made from melamine. The dealer has affected the sales of melamine tray and has admitted and paid the tax @ 8% treating it covered as a plastic goods, whereas on the sale of crockery the dealer has admitted and paid the tax @ 12%. The case of the dealer is that he deals in different kind of cups, plates, glasses, spoons and other crockery items which are used by the consumers during their eating time. The said all items are in the category of the crockery whereas he claims that so far as the melamine tray is concerned it is not covered as a crockery item nor it is used as the crockery item by the consumers. The assessing authority has passed an assessment order treat .....

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..... hat were once in common use in many diners, tend to be a little heavier than more formal types of hollowware, such as fine chine. While heavier and simple in design, it is possible to set an attractive table using this type of old time crockery, since the simplicity of the designs make it possible to use the various dishes to great effect with all sorts of accessories. It is further necessary to place the other details which are available with respect of crockery in broad term the crockery is used to refer to various types of tableware. This would include any type of dishware that is used at the table during mealtime. Crockery can include all forms of dishes such as plates, as well as serving platters, bowls, and dishes that are used to ho .....

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..... 2381;तन इत्यािदि। In one of the dictionary edited by Father Kamil Bulke the meaning of crockery is given in hindi as चीनी के बर्तन। 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. From the bare perusal of the aforesaid details and description of crockery and melamine admittedly prmia facie it appears that both the items are different altogether as well as their use is entirely different by their user. "A flat, shallow conta .....

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