https://www.taxtmi.com/caselaws?id=162267 Concessional sales tax treatment for stainless steel household utensils does not extend to a stainless steel water filter whose principal function is water filtration. Functional use and popular parlance characterise the filter as an appliance rather than a utensil, particularly because it can be used in offices and other non-household settings. The narrower exemption for household stainless steel utensils must be construed strictly, with doubt resolved in favour of the Revenue. Consequently, the water filter falls outside the relevant utensil entry and concessional notification. en-us Fri, 21 Oct 2005 00:00:00 +0530 Fri, 21 Feb 2014 17:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162267 Concessional sales tax treatment for stainless steel household utensils does not extend to a stainless steel water filter whose principal function is water filtration. Functional use and popular parlance characterise the filter as an appliance rather than a utensil, particularly because it can be used in offices and other non-household settings. The narrower exemption for household stainless steel utensils must be construed strictly, with doubt resolved in favour of the Revenue. Consequently, the water filter falls outside the relevant utensil entry and concessional notification. Case-Laws VAT and Sales Tax Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162267