https://www.taxtmi.com/caselaws?id=152733 Entry 50 of Schedule I to the M.P. General Sales Tax Act, 1958 exempts specified hand-made articles sold by their maker or family members. Its reference to "utensils" carries an ordinary, broad meaning encompassing domestic vessels, appliances, implements and other articles useful or necessary in household settings. The expression is not restricted to kitchen articles. Accordingly, hand-made tagaries and ghamelas that serve a useful domestic purpose may be treated as utensils and qualify for the entry 50 sales-tax exemption, provided the remaining conditions for hand manufacture and sale by the maker or family are met. en-us Thu, 06 Dec 1979 00:00:00 +0530 Tue, 09 Jul 2013 15:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152733 Entry 50 of Schedule I to the M.P. General Sales Tax Act, 1958 exempts specified hand-made articles sold by their maker or family members. Its reference to "utensils" carries an ordinary, broad meaning encompassing domestic vessels, appliances, implements and other articles useful or necessary in household settings. The expression is not restricted to kitchen articles. Accordingly, hand-made tagaries and ghamelas that serve a useful domestic purpose may be treated as utensils and qualify for the entry 50 sales-tax exemption, provided the remaining conditions for hand manufacture and sale by the maker or family are met. Case-Laws VAT and Sales Tax Thu, 06 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152733