https://www.taxtmi.com/caselaws?id=167983 In classification under the Madhya Pradesh VAT Act, the undefined term "utensils" in Schedule II was construed in its common parlance and ordinary commercial sense. The Court treated the entry as broad and inclusive, covering household articles such as water jugs, lunch boxes, casseroles, stainless steel flasks, thermos flasks, trays, plastic bottles and similar containers used for preparing, serving or storing food and beverages. It held that the residuary entry applies only when goods do not fit a specific entry, and rejected the Commissioner's restrictive reading that limited utensils to kitchen items alone. The classification order was set aside and the matter remitted for fresh consideration. en-us Tue, 17 Jan 2012 00:00:00 +0530 Fri, 09 Jan 2015 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167983 In classification under the Madhya Pradesh VAT Act, the undefined term "utensils" in Schedule II was construed in its common parlance and ordinary commercial sense. The Court treated the entry as broad and inclusive, covering household articles such as water jugs, lunch boxes, casseroles, stainless steel flasks, thermos flasks, trays, plastic bottles and similar containers used for preparing, serving or storing food and beverages. It held that the residuary entry applies only when goods do not fit a specific entry, and rejected the Commissioner's restrictive reading that limited utensils to kitchen items alone. The classification order was set aside and the matter remitted for fresh consideration. Case-Laws VAT and Sales Tax Tue, 17 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167983