1998 (9) TMI 630

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....ther school bags made of aluminium can be called household utensil. The contention of the petitioner is that school bags made of aluminium, fall under entry 7 of the First Schedule, appended to the Kerala General Sales Tax Act, 1963 which runs as follows: "7. Aluminium and household d utensils made of 6 per cent." aluminium and aluminium alloys. Entry 8 of the First Schedule is as under: "8. Al....

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.... be a household utensil. The meaning of the word "utensil" as per the Concise Oxford Dictionary is: "instrument, implement, esp., one in domestic use, as kitchen, cooking or in religious use". The school bag made of aluminium is neither used as a kitchen utensil nor is it used for religious purposes. We are of the view that the school bag made of aluminium does not fall in the category of domestic....