https://www.taxtmi.com/caselaws?id=152606 Classification under the fiscal notification turned on the ordinary and popular meaning of "kitchen appliance." The court held that a sewai ki machine, though not directly used for cooking, is commonly understood as a device used in the kitchen context to produce sewai, and the entry was wide enough to cover articles ordinarily used in Indian kitchens. It was therefore treated as a kitchen appliance rather than machinery under the later notification, and the revision failed. en-us Mon, 21 Jan 1980 00:00:00 +0530 Mon, 08 Jul 2013 10:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152606 Classification under the fiscal notification turned on the ordinary and popular meaning of "kitchen appliance." The court held that a sewai ki machine, though not directly used for cooking, is commonly understood as a device used in the kitchen context to produce sewai, and the entry was wide enough to cover articles ordinarily used in Indian kitchens. It was therefore treated as a kitchen appliance rather than machinery under the later notification, and the revision failed. Case-Laws VAT and Sales Tax Mon, 21 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152606