IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER WEDNESDAY, THE 2ND JULY 2008 / 11TH ASHADHA 1930 TRC.No. 428 of 2001 ----------------------------- TA.161/2000 of AGRL.I.T. ADDL.BENCH,PALAKKAD .................... PETITIONER/APPELLANT: ------------------------------------- M/S SUPPLY HOUSE IX 481 CHAMMANAM MISSION QUARTERS ROAD THRISSUR REPRESENTED BY MANAGING PARTNER JACOB CHAMMANAM BY ADV. SRI.C.K.THANU PILLAI SMT.S.SHAINA SRI.T.K.SHAIJ RAJ RESPONDENT / RESPONDENT: -------------------------------------------- THE STATE OF KERALA BY SPL.GOVT.PLEADER SRI..MUHAMMED RAFIQ THIS TAX REVISION CASE HAVING BEEN FINALLY HEARD ON 02/07/2008, THE COURT ON 02/07/2008 DELIVERED THE FOLLOWING: 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