1998 (9) TMI 630

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..... The contention of the petitioner is that school bags made of aluminium, fall under entry 7 of the First Schedule, appended to the Kerala General Sales Tax Act, 1963 which runs as follows: "7. Aluminium and household d utensils made of 6 per cent." aluminium and aluminium alloys. Entry 8 of the First Schedule is as under: "8. Aluminium. products and products of aluminium 10 per cent." allo .....

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..... per the Concise Oxford Dictionary is: "instrument, implement, esp., one in domestic use, as kitchen, cooking or in religious use". The school bag made of aluminium is neither used as a kitchen utensil nor is it used for religious purposes. We are of the view that the school bag made of aluminium does not fall in the category of domestic kitchen utensils in any way. Entry 7 pertains to household u .....

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