https://www.taxtmi.com/caselaws?id=253015 A legislative amendment to the KVAT Act's Third Schedule excluded stainless steel LPG stoves and kerosene wick stoves from Entry 5, rendering the dispute over whether they were "utensils" under that entry academic. The Supreme Court therefore did not decide the merits of the classification question. It also noted that the respondent had continued to pay tax at the higher rate and did not press a refund claim, and accordingly restrained any refund claim for the relevant assessment years. en-us Wed, 17 Sep 2014 00:00:00 +0530 Tue, 11 Nov 2014 19:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253015 A legislative amendment to the KVAT Act's Third Schedule excluded stainless steel LPG stoves and kerosene wick stoves from Entry 5, rendering the dispute over whether they were "utensils" under that entry academic. The Supreme Court therefore did not decide the merits of the classification question. It also noted that the respondent had continued to pay tax at the higher rate and did not press a refund claim, and accordingly restrained any refund claim for the relevant assessment years. Case-Laws VAT and Sales Tax Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253015