https://www.taxtmi.com/caselaws?id=161205 The court upheld the tax liability on aluminium separators and pressure pans, ruling against the petitioner's claim for exemption. The items were classified as parts of pressure cookers falling under the utensil category, not eligible for the exemption under the Sales Tax Act. Previous judgments and definitions of relevant terms were considered, leading to the conclusion that the items did not qualify for the claimed exemption. The court emphasized the commercial understanding of pressure cookers and pans as utensils, ultimately dismissing the petitioner's appeal. en-us Wed, 11 Aug 1999 00:00:00 +0530 Thu, 09 Jan 2014 17:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161205 The court upheld the tax liability on aluminium separators and pressure pans, ruling against the petitioner's claim for exemption. The items were classified as parts of pressure cookers falling under the utensil category, not eligible for the exemption under the Sales Tax Act. Previous judgments and definitions of relevant terms were considered, leading to the conclusion that the items did not qualify for the claimed exemption. The court emphasized the commercial understanding of pressure cookers and pans as utensils, ultimately dismissing the petitioner's appeal. Case-Laws VAT and Sales Tax Wed, 11 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161205