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TMI Blog2010 (12) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... ctable. Serving tray is used regularly for serving dishes and other food-stuff. Water jug and stainless steel tiffin with plastic body, are also frequently used in kitchen and for domestic purposes. For the reasons mentioned hereinabove, there is no dispute that the above stated articles are utensils and are used regularly for domestic purposes. Thus the articles in question are taxable only at the rate of four per cent. Accordingly, the authorities are directed to reassess and pass appropriate order in accordance with law. Appeal allowed. - Writ Petition (T) Nos. 6975, 6976,6977, 6978, 6979 of 2008 - - - Dated:- 2-12-2010 - SATISH K AGNIHOTRI, J. For the Appellant : Sunil Otwani For the Respondents : A.S. Kachhawaha, Depu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid products will fall under entry No. 13 of Part II of Schedule II of the Act, 2005, therefore, the petitioner is required to pay the VAT at the rate of four per cent only. 4. Against the aforesaid action of the respondent-authorities, the petitioner moved an application under section 70 of the Act, 2005 before the Commissioner, Commercial Taxes. In the said appeal, the Commissioner by order dated January 31, 2007 directed the petitioner to pay the VAT at the rate of 12.5 per cent as per entry 1 of Part IV of Schedule II of the Act, 2005. Thus, these petitions. 5. Shri Otwani, learned counsel appearing for the petitioner, would submit that respondent No. 2 failed to appreciate the fact that the reason given by respondent No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the instant petitions on December 11, 2008, i.e., after lapse of more than 22 months without assigning sufficient and cogent reasons for causing delay in filing the present petitions. Thus, the petitioner is not entitled to any relief and the present petitions may be dismissed. 7. It is useful to refer the relevant entries of Schedule II, Part II and Part IV to section 8 of the Act, 2005, which reads as under: PART II Sl. No. Description Rate of tax u/s. 8(i) (per cent) Rate of tax u/s. 8(ii) (per cent) (1) (2) (3) (4) . . . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... four per cent. The contention of the learned counsel for the Revenue that since some of the articles are not made of metals only, therefore they would not come within the category of kitchen utensils, deserves to be rejected on a simple ground that entry does not distinguish utensils on the basis of materials for making of utensils, except precious metals. 9. Stroud's Judicial Dictionary of words and phrases, Volume 3, Sixth Edition, defines the word utensils as under: UTENSIL. 'Utensil, anything necessary for our use and occupation; household stuffe' (cowel). 10. Chambers 21st Century Dictionary, Revised Edition, defines the word utensil as under: utensil 'ju'tensil'-noun an implement or tool, esp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensils and used as articles of kitchen and for domestic purposes. 15. The Supreme Court, in Annapurna Biscuit Manufacturing Co. v. Commissioner of Sales Tax, U.P., Lucknow [1981] 48 STC 254 (SC), observed as under (page 255 in 48 STC): 4. It is a well-settled rule of construction that the words used in a law imposing a tax should be construed in the same way in which they are understood in ordinary parlance in the area in which the law is in force. If an expression is capable of a wider meaning as well as narrower meaning the question whether the wider or the narrower meaning should be given depends on the context and the background of the case. . . 16. Thermal flask/vacuum flask is known in common parlance as article used for st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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