https://www.taxtmi.com/caselaws?id=166002 Serving tray, flask, stainless steel tiffin with plastic body, water jug and hotpot were treated as "utensils" under entry 13 of Part II of Schedule II to the Chhattisgarh Value Added Tax Act, 2005. The classification turned on ordinary commercial parlance, under which "utensils" was given a wide meaning and was not confined to metal kitchenware. Because the schedule excludes only utensils made of precious metals, the use of stainless steel or plastic did not place these household articles outside the entry. The items were therefore classified within the specific entry and taxed at 4% rather than under the residuary rate. en-us Thu, 02 Dec 2010 00:00:00 +0530 Fri, 19 Sep 2014 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166002 Serving tray, flask, stainless steel tiffin with plastic body, water jug and hotpot were treated as "utensils" under entry 13 of Part II of Schedule II to the Chhattisgarh Value Added Tax Act, 2005. The classification turned on ordinary commercial parlance, under which "utensils" was given a wide meaning and was not confined to metal kitchenware. Because the schedule excludes only utensils made of precious metals, the use of stainless steel or plastic did not place these household articles outside the entry. The items were therefore classified within the specific entry and taxed at 4% rather than under the residuary rate. Case-Laws VAT and Sales Tax Thu, 02 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166002