Wide meaning of "utensils" under sales tax exemption entry covers household implements beyond kitchen articles.

Hand-made tagaries and ghamelas sold by the maker were treated as "utensils" under entry 50 of Schedule I to the M.P. General Sales Tax Act, 1958, because the term was given its ordinary wide meaning. The expression was not confined to kitchen articles alone; it could cover domestic vessels, appliances, implements, or other articles useful in a household setting. On that construction, the articles fell within the exemption entry and were exempt from sales tax.

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Issues: Whether tagaries and ghamelas sold by the assessee were "utensils" within entry 50 of Schedule I to the M.P. General Sales Tax Act, 1958, so as to qualify for exemption from sales tax.

Analysis: The articles were admitted to be hand-made, made without power-driven machines, and sold by the maker or family members, so the controversy turned only on whether they fell within the expression "utensils". The ordinary dictionary meaning of "utensil" was treated as broad enough to cover domestic vessels, appliances, implements, or any article useful or necessary in a household. The expression was not confined to articles ordinarily used in a kitchen, and an article useful in other domestic or household settings could still answer that description.

Conclusion: The articles were held to be utensils, and the exemption under entry 50 applied in favour of the assessee.

Ratio Decidendi: The word "utensils" in an exemption entry must be given its ordinary wide meaning and is not confined to kitchen articles alone; any household implement or vessel that serves a useful domestic purpose may fall within it.

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