https://www.taxtmi.com/caselaws?id=4528 Satilon-coated and tuflon-coated cookware were held not to be ordinary aluminium household utensils under Entry 5 of the Kerala General Sales Tax Act, because the non-stick coating materially changed their character, utility, and market identity. Applying trade and common parlance, the Court treated such cookware as different from aluminium ware and upheld classification under Entry 104 for similar home appliances. The 1999 amendment inserting non-stick cookware into Entry 104 was regarded as clarificatory, reinforcing that this was the intended treatment. The revenue's classification was sustained and the appeals failed. en-us Tue, 29 Apr 2008 00:00:00 +0530 Mon, 12 Mar 2012 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4528 Satilon-coated and tuflon-coated cookware were held not to be ordinary aluminium household utensils under Entry 5 of the Kerala General Sales Tax Act, because the non-stick coating materially changed their character, utility, and market identity. Applying trade and common parlance, the Court treated such cookware as different from aluminium ware and upheld classification under Entry 104 for similar home appliances. The 1999 amendment inserting non-stick cookware into Entry 104 was regarded as clarificatory, reinforcing that this was the intended treatment. The revenue's classification was sustained and the appeals failed. Case-Laws VAT and Sales Tax Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4528