2004 (7) TMI 632

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..... pted the tax liability on the turnover of tin trays at six per cent but has realised the same from the purchasers at the rate of eight per cent. On first appeal the said order was confirmed by the first appellate authority. The first appellate authority rejected the contention of the dealer-opposite party that tin tray is a classified item and covered within the entry . . . iron made kitchen utensils and appliances . . . of Notification No. 8223, dated August 31, 1979. The Tribunal in second appeal has modified the order and it has been held that tin trays are covered by the entry of kitchen utensils made of iron . Aggrieved against the aforesaid order the present revision has been filed. Heard the learned Standing Counsel for the a .....

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..... nufactured by the assessee from tin sheets are used for keeping or carrying food stuffs and other edibles, etc. They are part of the normal kitchen equipment. Their user is similar to that of a thali. Accordingly, it was held that tin trays do fall within the purview of the aforesaid notification dated May 21, 1963 as they are wares . However in the case in hand altogether a different controversy is involved. It is not in dispute that the dealer is manufacturer of tin trays. The question that falls for consideration in this revision is as to whether tin trays also fall within iron-made kitchen utensils and appliances . The learned Standing Counsel has made reference to earlier notifications on this point. Reference was made to Notifica .....

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..... case of Modern Tin Printers and Fabricators [1979] 43 STC 257 (All), held that tin tray is a ware within the notification of 1963, but it was not held that tin tray is covered by the phrase iron-made kitchen utensils and appliances . Therefore, I am of the view that the order of the Tribunal is unwarranted and cannot be sustained. The Tribunal after noticing the aforesaid division Bench judgment of this court immediately jumped to the conclusion that the sale of tin trays being part of normal kitchen equipment is liable to be taxed at the rate of six per cent and not eight per cent. The Tribunal has not recorded any finding that the tin trays also fall under the phrase iron made kitchen utensils and appliances. In the absence of .....

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