GSTR. No.5 of 2008 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. GSTR. No.5 of 2008 Date of Decision:23.03.2010 The State of Haryana ....Petitioner Versus M/s R.S.Plastics, Faridabad ...Respondent CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. Present: Mr.Gagandeep Singh Wasu, Sr.D.A.G., Haryana, for the petitioner. None for the respondent. **** ASHUTOSH MOHUNTA, J. (ORAL) The Haryana Tax Tribunal, Chandigarh, vide order dated 23.07.2008 has referred the following questions of law for adjudication by this Court:- “i) Whether the tableware made of melamine is covered under entry 66 of the aforesaid notification being 'crockery'. ii) Whether the use of raw material for manufacture of tableware was a deciding factor for classifying the tableware as 'crockery'. Iii) Whether in the facts and circumstances of the case the interpretation of 'crockery' made by this Tribunal for the purpose of rate of tax on disputed goods was correct GSTR. No.5 of 2008 2 and justified in the eyes of law?” Learned State Counsel has submitted that tableware made of melamine would not be covered by the definition of crockery used under Entry 66 as it is made of plastic and not from clay or earthenware. He has referred the definition of the word 'crockery' as given in the Oxford Dictionary 2007 Edition, where 'crockery is defined as plates, dishes, cups and similar items made of earthenware or china. After hearing the learned State Counsel, we are of the considered opinion that the tableware made of melamine would not be covered under Entry 66 Schedule B of Haryana General Sales Tax Act, 1973 and cannot be termed as crockery and, hence, is not exempted from payment of sales tax. Resultantly, this reference is answered in favour of the revenue and against the assessee. (ASHUTOSH MOHUNTA) JUDGE March 23, 2010 (MEHINDER SINGH SULLAR) seema JUDGE