1998 (7) TMI 304

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....er : G.A. Brahma Deva, Member (J)]. -  Shri K.K. Anand, ld. Advocate arguing for the appellants submitted that the dispute is in respect of aluminium dabbas, ghamelas and doodh kundis. He submitted that whether these three items are utensils or not is an issue to be considered to claim exemption in terms of Notification No. 180/88, dated 13-5-1988. He said that the appellants are engaged in ....

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....ification order. Further, he said that as regards other two items, whether they are utensils or not, the Madhya Pradesh High Court while dealing with sales tax matter as reported in 1980 (Vol. 46) STC 30 in the case of Yadav Metal Industries v. Commissioner of Sales Tax after taking into consideration the word `utensil' as given in the Shorter Oxford Dictionary held that meaning of the word `utens....

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....rvices of a place of worship 160. 5. utensil, a chamber pot 1699." 2. Shri H.K. Saran, ld. DR appearing for the Revenue on going through the decision of the M.P. High Court referred to above submitted that there is nothing to argue at this stage in the absence of contrary decision and supportive literature. 3. We have carefully considered the matter. As regards aluminium dabbas, since ....