IN THE HIGH COURT OF KERALA AT ERNAKULAM
TRC.No. 428 of 2001()
1. M/S.SUPPLY HOUSE
... Petitioner
Vs
1. STATE
... Respondent
For Petitioner :SRI.C.K.THANU PILLAI
For Respondent :SPL.GOVT.PLEADER
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice A.K.BASHEER
Dated :02/07/2008
O R D E R
H.L.DATTU, C.J. & A.K.BASHEER, J.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
T.R.C.No.428 OF 2001
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Dated this the 2nd day of July 2008
JUDGMENT
H.L.DATTU, C.J.
A bench of this court had referred to following question of law for consideration
and decision by a Full Bench of this court. The question of law that was referred by
Division Bench to the Full Bench is as under:
“whether the non-stick cookware is classifiable under Entry 5 of Ist
Schedule to Kerala General Sales Tax Act or whether the item would
fall under Entry 104 of Ist schedule, which provides for levy of tax on
Pressure Cooker, Cook and Serve, casseroles, water filters and
similar home appliances not coming under any other entry in this
schedule or in the fifth schedule.”
2. The Full Bench of this court by its order dated 11th April, 2008 has answered
the aforesaid question of law as under:
“In the result, we hold that, ‘non-stick cookware made of aluminium’
are home appliances and classifiable under entry 104 of the First
Schedule to KGST Act.”
3. After answering the question of law referred for consideration and decision,
now the matter is placed before this bench for appropriate orders.
4. In view of the opinion furnished by Full Bench of this court, the question of law,
framed by the assessee requires to be answered in negative and in favour of the
Revenue.
Ordered accordingly.
(H.L.DATTU)
CHIEF JUSTICE
(A.K.BASHEER)
JUDGE
jes
H.L.DATTU, C.J. & A.K.BASHEER, J.
– – – – – – – – – – – – – – – – – – – – – – – – – – – – –
T.R.C.No.428 OF 2001
– – – – – – – – – – – – – – – – – – – – – – – – – – – – –
JUDGMENT
Dated 2nd July 2008