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of <h1>High Court rules spoon not cutlery for tax, exempt from higher rate</h1> <h3>Commissioner of Sales Tax, UP., Lucknow Versus Indian National Industries</h3> The High Court of Allahabad held that a spoon does not fall under the category of cutlery for tax purposes, as per a specific notification. Consequently, ... - The High Court of Allahabad ruled that a spoon is not included in cutlery under entry No. 5 of a specific notification, and therefore not taxable at the higher rate of seven percent. The court based its decision on the definition of 'cutlery' and commercial understanding that spoons are not considered part of the cutlery trade. The decision was made by SATISH CHANDRA, J. and SETH H.N., JJ.
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