9911796707
TMI Blog1999 (8) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... taxed as parts and accessories of pressure cookers under the relevant entry of Second Schedule to the Act. Entry No. 10 from April 1, 1988 in Part P of Second Schedule has specified "Pressure cookers, their parts and accessories". It was liable to tax at 10 per cent from April 1, 1988 and prior to that entry at Serial No. 126 was also to the same effect. But the rate of tax from April 1, 1974 to March 30, 1986 was 8 per cent and thereafter 10 per cent. A claim was made by the petitioner under entry 45 of the Fifth Schedule to the Karnataka Sales Tax Act which was effective for the period March 29, 1981 to March 31, 1992. The aforesaid items are exempted from tax. The relevant entry was "Aluminium utensils, excluding those falling under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Commissioner and has not applied his mind independently of the circular. The assessment order is vitiated on that ground and any proceeding emanating therefrom also has the same fate. On merit also it is submitted that the aluminium separators and pressure pans have to fall within the description of the word "aluminium utensils" and even if it is considered that the item falls under both the categories then the golden rule of construction should be applied and the interpretation in favour of the assessee should be accepted. 3.. Heard the arguments of the learned counsel for both the parties. 4.. The word "pressure cooker" as used in entry 126 is in respect of an item which is used as an auto clave in kitchen; air tight utensil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the motor vehicles. It was observed that an article or part is an accessory cannot be decided with reference to necessity to its effective use. General adaptability may be relevant but may not by itself be conclusive. The contribution for convenience or effectiveness was not approved as the correct test. Black's Law Dictionary meaning was also taken into consideration, which is to the following effect. "In Black's Law Dictionary, Fifth Edition, at page 13 'accessory' has been defined as 'anything which is joined to another thing as an ornament, or to render it more perfect, or which accompanies it, or is connected with it as an incident, or as subordinate to it, or which belongs to or with it, adjunct or accompaniment. A thing of subordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pressure cooker and its parts even in the absence of the lids and gaskets. In respect of pressure pans even if for the sake of arguments it is considered that they can be put to other use also, for the purpose of taxation it is the predominant use which has to be taken into consideration and it is not denied that the said aluminium separators are not used in the pressure cookers. 8.. In common and commercial parlance, pressure cookers are utensils. In Webster's Third New International Dictionary, "pressure cooker" has been defined as "an airtight utensil for quick cooking or preserving of foods by means of superheated steam under heat and pressure". The word "pan" has also been defined as "a metal, earthenware, or plastic container (as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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