2000 (3) TMI 1048

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....irewood is sold to Central prison was given. 2.. According to the appellate authority unless the sale is made to the hotels, the tax could not be levied and since the sales were effected to Central prison, sales tax levied was set aside observing that the firewood and charcoal sold to domestic consumer or domestic use will not be liable to tax. 3.. The revising authority has taken altogether different view and observed that supplies are made to M/s. HAL and M/s. MPM Ltd. He was of the view that the supply to these public undertakings was for use in their canteens, which prepares the eatables and drinks for the workers of the company. It was observed that the intention of the Legislature is to give exemption only for domestic use. Reliance....

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....9 STC 58 (SC) the interpretation was of the words "domestic electrical appliances". It was observed that it need not actually be used in household but must be of a kind generally used for household purpose. The decision given in Viswa & Co. v. State of Gujarat [1966] 17 STC 581 (Guj) to the following effect was approved: "A domestic electrical appliance, in our opinion, would be an electrical appliance of a kind generally used for domestic purposes. It may also be used at places other than the home or the house, but that would not destroy the character of a domestic electrical appliance which attaches to it by reason of its being a kind of an electrical appliance generally used for the household. There are several electrical appliances wh....