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TMI Blog1998 (7) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : G.A. Brahma Deva, Member (J)]. Shri K.K. Anand, ld. Advocate arguing for the appellants submitted that the dispute is in respect of aluminium dabbas, ghamelas and doodh kundis. He submitted that whether these three items are utensils or not is an issue to be considered to claim exemption in terms of Notification No. 180/88, dated 13-5-1988. He said that the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven in the rectification order. Further, he said that as regards other two items, whether they are utensils or not, the Madhya Pradesh High Court while dealing with sales tax matter as reported in 1980 (Vol. 46) STC 30 in the case of Yadav Metal Industries v. Commissioner of Sales Tax after taking into consideration the word `utensil as given in the Shorter Oxford Dictionary held that meaning of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . used in the services of a place of worship 160. 5. utensil, a chamber pot 1699. 2. Shri H.K. Saran, ld. DR appearing for the Revenue on going through the decision of the M.P. High Court referred to above submitted that there is nothing to argue at this stage in the absence of contrary decision and supportive literature. 3. We have carefully considered the matter. As regards aluminium dabbas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dictionary held that any vessel serving useful end or purpose and even if that vessel is used elsewhere other than in the household, still it can be considered as utensil. In the absence of contrary decision and in the facts and circumstances, we accept the contention of the party that these items can be considered as utensils and there was no justification in denying the exemption in terms of Not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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