Wide meaning of utensils supports classification of household kitchen articles under the specific VAT entry, not the residuary rate.

Serving tray, flask, stainless steel tiffin with plastic body, water jug and hotpot were treated as "utensils" under entry 13 of Part II of Schedule II to the Chhattisgarh Value Added Tax Act, 2005. The classification turned on ordinary commercial parlance, under which "utensils" was given a wide meaning and was not confined to metal kitchenware. Because the schedule excludes only utensils made of precious metals, the use of stainless steel or plastic did not place these household articles outside the entry. The items were therefore classified within the specific entry and taxed at 4% rather than under the residuary rate.

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Issues: Whether serving tray, flask, stainless steel tiffin with plastic body, water jug and hotpot (casserole) fall within the meaning of "utensils" under entry 13 of Part II of Schedule II to the Chhattisgarh Value Added Tax Act, 2005, or are taxable as other goods under the residuary entry.

Analysis: Entry 13 covers "all utensils" except utensils made of precious metals. The classification was examined in ordinary commercial parlance, as is required in tax matters. On that approach, the expression "utensils" was held to have a wide meaning and not to be confined only to kitchenware made of metal. The articles in question were treated as domestic and household articles used for kitchen purposes, and the fact that some were made of stainless steel or plastic did not take them out of the entry, since the schedule distinguishes only utensils made of precious metals. Support was also drawn from dictionary meanings and prior judicial understanding of the word "utensils".

Conclusion: The articles fall within entry 13 of Part II of Schedule II and are taxable at 4%, not at the residuary rate of 12.5%.

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