TaxTMI 
TaxTMI 
2012 (1) TMI 147
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....r short, "the Act"). 2. The petitioner is engaged in the business of purchase and sale of plastic and steel items such as water jug and bottle, lunch box, etc. The petitioner was assessed to tax on the sale of these items at four per cent from April 1, 2006 to July 31, 2009 and at five per cent after August 1, 2009. The petitioner had filed the application before the Commissioner under section 70 of the Act for determining the rate of tax on the items purchased and sold by the petitioner. The Commissioner, by order dated August 5, 2010, held that only the water jug is covered within the meaning of utensils in entry 6 of Part II of Schedule II of the Act and taxable at five per cent and that the remaining items are covered by entry 1, Part ....
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....the word "utensils" and that other items purchased and sold by the petitioner are also covered within the meaning of utensils and taxable at four per cent or five per cent as per entry 6, Part II of Schedule II. 5. Ms. M. Raveendran, learned counsel for the respondents, submitted that the order passed by the Commissioner under section 70 of the Act does not suffer from any error since the Commissioner has rightly held that only water jug is covered within the meaning of "utensils" and other items in question are not the utensils as they are not meant for use in the kitchen. 6. We have heard the learned counsel for the parties and perused the record. 7. It is the settled position in law that the terms appearing in the taxing statutes are ....
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....present matter needs to be considered keeping in view the aforesaid settled position in law. 9. Section 70 of the Act gives power to the Commissioner to determine the disputed questions including the question in respect of the rate of tax on any goods. The petitioner had approached the Commissioner under this section for determining the rate of tax in respect of the following items: 1. Water jugs. 2. Lunch box. 3. Casseroles (hot pots) 4. Stainless steel flask 5. Thermos flasks 6. Tray 7. Plastic insulated water bottle 8. Water bottle in pouch cover 9. Pet bottles 10. Plastic containers 11. Dry fruit box 12. Spoon stand and brush stands 13. Fruit basket 10. The case of the petitioner is that these items are covered under entr....
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.... other article serving a useful end or purpose; a tool or implement used by artisans, farmers, etc." Stroud's Judicial Dictionary of Words & Phrases, Volume 3, Sixth Edition: "Utensil.-Anything necessary for our use and occupation; household stuffe" (cowel). Chambers 21st Century Dictionary, Revised Edition "Utensil 'ju tensil':-noun an implement or tool, especially one for every day or domestic use. Cooking utensils. 14C: from French utensile, from Latin utensilis 'fit for use' or 'useful', from uti to use." The New International Webster's Comprehensive Dictionary of English Language, Encyclopedic Edition: "u-ten-sil (yoo-ten sel) n. A vessel, tool, implement, etc.; serving a useful purpose, especially....
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....g' has special significance. The word 'includes' is often used in interpretation clauses in order to enlarge the meaning of the words or phrases occurring in the body of the statute. When it is so used, these words and phrases must be construed as comprehending not only such things as they signify according to their nature and import, but also things which the interpretation clause declares that they shall include. The words used in an inclusive definition denote extension and cannot be treated as restricted in any sense. When we are dealing with an inclusive definition it would be inappropriate to put a restrictive interpretation upon the terms of wider limitation. As the word 'utensil' is not defined under the Act, but....