https://www.taxtmi.com/caselaws?id=162098 The expression "all utensils" in the Karnataka VAT schedule was construed in its ordinary and popular sense because the Act gave no definition. Using the common parlance test and the inclusive wording "including pressure cookers and pans," the Court treated household and kitchen articles of utility as covered by the entry, even if they were not vessels in the narrow sense. Stainless steel LPG stoves, kerosene wick stoves and stainless steel vacuum flasks were therefore held to fall within the entry and attract tax at four per cent, subject only to the express exclusion for utensils made of precious metals. en-us Fri, 24 Feb 2006 00:00:00 +0530 Tue, 19 Mar 2024 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162098 The expression "all utensils" in the Karnataka VAT schedule was construed in its ordinary and popular sense because the Act gave no definition. Using the common parlance test and the inclusive wording "including pressure cookers and pans," the Court treated household and kitchen articles of utility as covered by the entry, even if they were not vessels in the narrow sense. Stainless steel LPG stoves, kerosene wick stoves and stainless steel vacuum flasks were therefore held to fall within the entry and attract tax at four per cent, subject only to the express exclusion for utensils made of precious metals. Case-Laws VAT and Sales Tax Fri, 24 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162098