9911796707
TMI Blog2008 (5) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... ors and spatula. The fact of the case is that the petitioner-company, M/s. Prashant Milan (P) Ltd. of 5A, Lenin Sarani, Kolkata-13 is a registered dealer under the West Bengal VAT Act, 2003 and deals in electrical goods and household utilities. The household utilities include stainless steel spoons, forks, knives, scissors and spatula. The petitioner filed an application to the Commissioner of Sales Tax under section 102 of the West Bengal VAT Act, 2003 for clarification as to whether the above referred items of household utilities are within the category of all utensils described at serial No. 7 of Schedule C taxable at four per cent. The Commissioner of Sales Tax held that knife, scissors, spoon and spatula used in kitchen are taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Code No. 7323 of Chapter 73 of the Central Excise Tariff of India (by Sri R.K. Jain) and has claimed that table, kitchen or other household articles and parts thereof of iron and steel belong to one category of goods. It is further submitted by the learned Advocate that several States namely, Gujarat, Maharashtra, Andhra Pradesh have already clarified that eating and serving items like spoons, forks, knives, etc., are to be treated as utensils. In support of his contention the learned Advocate has filed xerox copy of memo. No. Jt.C(HQ) Adm-2/VAT/2006/B-357 dated August 18, 2006 of the Jt. Commissioner of Sales Tax (HQ), Maharashtra, copy of public notice dated August 1, 2006 of the Commissioner of Commercial Taxes, Gujarat and copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... teel spoons, forks, knives, scissors and spatula nor the item utensils are defined under the West Bengal VAT Act, 2003. In this connection we would like to quote the observation of a Division Bench of the honourable High Court of Madhya Pradesh in the case of Commissioner of Commercial Tax, Indore v. Modern Agency [2006] 146 STC 1 which is reproduced below: (page 4) It is well-established rule of interpretation in so far as it has its application to entries in taxation statute (such as sales tax, excise) where the primary object is to raise revenue and for that purpose various products are differently classified, the entries are not to be understood in their scientific and technical meaning but the terms and expressions used in entries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sch. IV 6 Stainless steel wares other than those specified in this Schedule 184 Sch. IV 7 All utensils made of stainless steel, plastic or aluminium, other than those specified elsewhere in this Schedule or in any other Schedule In the West Bengal VAT Act, 2003 the relevant entry is: 227 Sch. IV All utensils including pressure cookers and pan excepting utensils made of precious metals Serial No. 7 of Part I Schedule C Among the above referred items crockery and cutlery require clarification. According to Chambers 21st Century Dicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I of Schedule C covers serial No. 59 of Schedule IV of 1994 Act, i.e., pressure cooker and pressure pan. Serial No. 7 also excludes those utensils made of precious metals. The word all is used in serial No. 7 to include all types of utensils which is a generic term. The item in serial No. 7 also excludes the words other than those specified elsewhere in this Schedule or in any other Schedule as it was mentioned in several entries of the 1994 Act. Accordingly, the intention of the Legislature is to include those items mentioned separately either in Schedule I or Schedule IV in serial No. 7 of Part I of Schedule C. Accordingly, kitchen implements and utensils are also brought under serial No. 7 of Schedule C of the VAT Act, 2003. If there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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