https://www.taxtmi.com/caselaws?id=259230 An undefined taxing entry for "metal utensils" under the Haryana General Sales Tax Act was construed in its common parlance sense and not confined to kitchen, hotel or restaurant articles. On that broader interpretation, a hooka with a brass base functioning as a receptacle for water and for fixing pipes was treated as a utensil because it answers the sense of a tool, vessel, instrument or container and is used in homes and social settings. The narrower view taken by the revisional authority was found erroneous, and the hooka and its parts were treated as taxable at the utensil rate. en-us Fri, 30 Jan 2015 00:00:00 +0530 Fri, 11 Nov 2016 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259230 An undefined taxing entry for "metal utensils" under the Haryana General Sales Tax Act was construed in its common parlance sense and not confined to kitchen, hotel or restaurant articles. On that broader interpretation, a hooka with a brass base functioning as a receptacle for water and for fixing pipes was treated as a utensil because it answers the sense of a tool, vessel, instrument or container and is used in homes and social settings. The narrower view taken by the revisional authority was found erroneous, and the hooka and its parts were treated as taxable at the utensil rate. Case-Laws VAT and Sales Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259230