1979 (12) TMI 137

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..... ferred 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. General Sales Tax Act, 1958, as it was in the year 1963-64?" 2.. The materi .....

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..... ance 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 powerdriven machines and when they were sold by the maker himself or any .....

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..... nd 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 sufficiently wide to include any article useful or necessary in a hous .....

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