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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Aluminium school bags not household utensils under Kerala Sales Tax Act</h1> The High Court of Kerala held that school bags made of aluminium are not classified as household utensils under the Kerala General Sales Tax Act, 1963. ... - The High Court of Kerala ruled that school bags made of aluminium are not considered household utensils under the Kerala General Sales Tax Act, 1963. The bags fall under entry 8 as a product of aluminium, not under entry 7 for household utensils. The Tribunal's decision was upheld, and the Tax Revision Case was dismissed.

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