1977 (10) TMI 98

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....btle question is raised for decision in this tax revision case. The question is whether "butter churn" and "weigh bowls" are stainless steel articles and fall within entry 54 of Schedule I of the Andhra Pradesh General Sales Tax Act, 1957. The facts that provoke the question are these: The petitioner before us was assessed for the year 1971-72 on a net turnover of Rs. 2,84,913.62 by the assessing ....

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....ssembly, mild steel supporting stand, etc. The Deputy Commissioner, however, rejected the contention of the petitioner and held that "butter churn" and "weigh bowls" fall within entry 54 of Schedule I. Accordingly, he held that the turnover of Rs. 94,459 had to suffer the differential rate of tax of 2 per cent.   The petitioner, aggrieved against the revision by the Deputy Commissioner, pr....

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.... v. Kores (India) Ltd.[1977] 39 S.T.C. 8 (S.C.)., wherein Jaswant Singh, J., speaking for the court, observed: "A word which is not defined in an enactment has to be understood in its popular and commercial sense with reference to the context in which it occurs." In so far as "butter churn" is concerned, there is no dispute that "butter churn", which is a dairy equipment, is a specially desi....

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....f stainless steel would be covered by entry 20 in Schedule E to the Bombay Sales Tax Act, 1959." We do not think that this decision can be of any assistance to the learned Government Pleader, as "butter churn" is in the nature of a machine and not an utensil. But, so far as "weigh bowl" is concerned, it is an article made of stainless steel like any other household utensil and, therefore, sq....