https://www.taxtmi.com/caselaws?id=163958 Un-defined sales tax classification entries were construed in their popular and common parlance sense. Stainless steel spoons and spatulas were treated as household utensils within the broad entry for "all utensils" in Schedule C and were taxable at four per cent. Scissors, dining knives and forks were distinguished from utensils and treated as cutlery or other non-covered goods; because they were not specifically included in the relevant schedules, they fell to the residuary Schedule CA at 12.5 per cent, subject to the distinction noted for kitchen knives. The clarification order was modified only to this extent. en-us Fri, 09 May 2008 00:00:00 +0530 Tue, 15 Apr 2014 12:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163958 Un-defined sales tax classification entries were construed in their popular and common parlance sense. Stainless steel spoons and spatulas were treated as household utensils within the broad entry for "all utensils" in Schedule C and were taxable at four per cent. Scissors, dining knives and forks were distinguished from utensils and treated as cutlery or other non-covered goods; because they were not specifically included in the relevant schedules, they fell to the residuary Schedule CA at 12.5 per cent, subject to the distinction noted for kitchen knives. The clarification order was modified only to this extent. Case-Laws VAT and Sales Tax Fri, 09 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163958