https://www.taxtmi.com/caselaws?id=159984 Where a sales tax statute does not define a classification term, its meaning is taken from common parlance. In ordinary usage, "utensil" denotes an implement used in domestic, especially kitchen or religious, contexts, so aluminium school bags do not fit the description of household utensils under entry 7. They are properly treated as aluminium products falling under entry 8. The classification was therefore decided against the assessee and in favour of the Revenue. en-us Wed, 16 Sep 1998 00:00:00 +0530 Fri, 06 Dec 2013 14:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159984 Where a sales tax statute does not define a classification term, its meaning is taken from common parlance. In ordinary usage, "utensil" denotes an implement used in domestic, especially kitchen or religious, contexts, so aluminium school bags do not fit the description of household utensils under entry 7. They are properly treated as aluminium products falling under entry 8. The classification was therefore decided against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 16 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159984