https://www.taxtmi.com/caselaws?id=256969 Pressure cookers do not fall within the VAT entry for aluminium or enamelled utensils and are taxable under the residuary schedule entry. The classification follows strict construction of the taxing entry and the common-parlance understanding that a pressure cooker, with its additional materials and components, is not merely an aluminium utensil. Classifications adopted under other laws or in other States do not govern the State VAT entry. Penalty for payment of tax at a lower rate is not automatic: the authority must exercise discretion, consider relevant factors, and issue a reasoned speaking order. Penalty imposed without reasons for its levy or quantum is unsustainable. en-us Fri, 14 Nov 2014 00:00:00 +0530 Tue, 20 Oct 2015 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256969 Pressure cookers do not fall within the VAT entry for aluminium or enamelled utensils and are taxable under the residuary schedule entry. The classification follows strict construction of the taxing entry and the common-parlance understanding that a pressure cooker, with its additional materials and components, is not merely an aluminium utensil. Classifications adopted under other laws or in other States do not govern the State VAT entry. Penalty for payment of tax at a lower rate is not automatic: the authority must exercise discretion, consider relevant factors, and issue a reasoned speaking order. Penalty imposed without reasons for its levy or quantum is unsustainable. Case-Laws VAT and Sales Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256969