SATISH CHANDRA, J. - (1.) THE question referred to us is : "Whether 'spoon' 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 at the rate of 3 per cent. This view of the Sales Tax Officer was affirmed in appeal as well as in revision.
(2.) THE learned standing counsel urged that the intention of the State Government in making the entry was to include table ware, namely, the goods which are used on the dining table. We are unable to agree. The entry includes porcelain ware which are not ordinarily used at the dining table. The entry also includes diverse kind of goods and it is not possible to hold that the word cutlery was intended to cover all those goods which can be used in dining.
(3.) THE Act or the notification do not define the term "cutlery". In the dictionaries the term "cutlery" has been stated to mean the various types of knives and cutting instruments used for domestic and manufacturing purposes and includes 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 trade. In our opinion, the departmental authorities took a correct view of law that the spoon was not included in cutlery.;