PRASHANT MILAN (P) LTD. AND ANR. Vs. COMMISSIONER OF SALES TAX AND ANR.

JUDGEMENT

(1.) THIS is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987 wherein the petitioner has assailed the order dated April 2, 2007 in Case No. 24X/ PRO/VAT/2006/69 passed by the Commissioner of Sales Tax, West Bengal under Section 102 of the West Bengal Value Added Tax Act, 2003 read with Rule 202 of the West Bengal Value Added Rules, 2005 in determining the rate of tax on sales of stainless steel spoons, forks, knives, scissors and spatula.

(2.) THE fact of the case is that the petitioner -company, M/s. Prashant Milan (P) Ltd. of 5A, Lenin Sarani, Kolkata -13 is a registered dealer under the West Bengal VAT Act, 2003 and deals in electrical goods and household utilities. The household utilities include stainless steel spoons, forks, knives, scissors and spatula. The petitioner filed an application to the Commissioner of Sales Tax under Section 102 of the West Bengal VAT Act, 2003 for clarification as to whether the above referred items of household utilities are within the category of "all utensils" described at serial No. 7 of Schedule C taxable at four per cent. The Commissioner of Sales Tax held that knife, scissors, spoon and spatula used in kitchen are taxable at four per cent as Schedule C items under Section 16(2)(b) of the Act being kitchen utensils whereas fork, knife and spoon used for eating purpose are to be considered as eating utensils or cutlery taxable at 12.5 per cent as Schedule CA items under Section 16(2)(ba) of the Act, respectively. The petitioner being aggrieved filed this revision application before this Tribunal.

(3.) IT is argued by the learned Advocate that the items like stainless steel spoons, forks, knives, scissors and spatula are nothing but utensils. Mr. Dasgupta has also pointed out that in the dictionaries the word "utensil" is defined as vessel/containers, implements, instruments and tools in household. In support of his contention Mr. Dasgupta has filed xerox copies of the relevant pages of the dictionaries -Webster's Seventh, New Collegiate and Oxford. These are: