1973 (11) TMI 68

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....is included in cutlery and is covered by entry No. 5 of Notification No. ST-3391/X-1012/1962 dated 1st July, 1962." The aforesaid entry No. 5 reads: "Crockery, cutlery, China and porcelain ware." These goods are taxable at seven per cent. The Sales Tax Officer held that the spoons manufactured by the assessee were not taxable within the meaning of this entry. He taxed it as an unclassified item ....

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.... butchers' and cooks' knives as well as carving forks and steel used for sharpening knives. In Encyclopaedia Britannica, Volume VI, page 927, it has been further said that table forks and spoons form another trade although many manufacturers produce the whole range. It is thus clear that the spoons are not recognised in the commercial world to be included in the trade of cutlery. They form another....