In the High Court of Judicature at Madras Dated : 22.04.2009 Coram :- THE HONOURABLE MR.JUSTICE K.RAVIRAJA PANDIAN and THE HONOURABLE MRS.JUSTICE M.M.SUNDRESH Tax Case (Revision) No.1670 of 2008 Hawkins Cookers Limited 57/1 Thirumalaipillai Road T.Nagar, Chennai 17. .. Petitioner Vs. The State of Tamil Nadu rep. By the Commercial Tax Officer Alandur Assessment Circle Chennai 16. .. Respondent Tax Case Revision filed under section 38 of T.N.G.S.T.Act, 1959 against the order of the Sales Tax Appellate Tribunal (Main Bench) Chennai dated 3.11.1999 made in T.A No.257 of 1998. against the order of the Court of the Appellate Assistant Commissioner (CT) Kancheepuram dated 24.11.1997 made in Appeal No and year 690/95. against the order of the Court of the Commercial Tax Officer, Alandur assessment circle dated 13.3.1995 and made in Assessment number and year TNGST 146784/93-94. For Petitioner :Mr.N.Inbarajan For Respondent :Mr.Haja Nazirudeen Special Govt. Pleader (Taxes) JUDGMENT (Judgment of the Court was delivered by K.RAVIRAJA PANDIAN, J.) The revision is filed by the assessee against order of the Sales Tax Appellate Tribunal (Main Bench), Chennai dated 3.11.1999 made in T.A.No.257 of 1998 by formulating the following question of law: https://hcservices.ecourts.gov.in/hcservices/ " Whether the Tribunal is correct in levying sales tax in respect of sale of the stick resistant utensils manufactured and sold by the assessee under the residuary Entry 63 of Part D of the First Schedule instead of Entry B-14 of the First Schedule to the TNGST Act ? 2. The petitioner is manufacturing and selling cookers and utensils viz., non-stick cookwares which has been coated with teflon. The question as to whether these goods are pure aluminium household utensils which are eligible for concessional rate of levy of tax under Entry B-14 of Part B of the I Schedule has been held against the assessee, which is put in issue in this revision. The Supreme Court in assessee's own case in Hawkins Cookers Limited Vs. State of Kerala reported in (2008) 14 VST 375 has held that the Satilon brand cookware sold by the assessee would not fall under entry 5 of Schedule I to the Kerala General Sales Tax Act, 1963 as "aluminium household utensils" but will fall under entry 104 pertaining to "pressure cooker, cook and serve ware to keep food warm, casseroles, etc., or similar home appliances". Satilon coated aluminium products are not identical with aluminium household utensils. The coating of satilon makes all the difference to the product. By no stretch of imagination can the satilon coated cookware be treated as ordinary household utensils. When the issue is settled by the Apex Court in the revision petitioner's own case they cannot have any argument to take a different view in this case. The Tax Case Revision is dismissed. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar Copy to: 1.The Commercial Tax Officer, Alandur Asst.Circle, Chennai. 2.The Appellate Asst.Commissioner (CT)-I Kancheepuram. 3.The Sales Tax Appellate Tribunal Main Bench, Chennai https://hcservices.ecourts.gov.in/hcservices/ 4.The Assistant Registrar, Income Tax Appellate Tribunal, III Floor, Rajaji Bhavan, Besant Nagar, Chennai 90. + 1 cc to Mr. N. Inbarajan, Advocate SR No.17133 + 1 cc to Special Government Pleader (Taxes) 17149 MG(CO) SR/9.6.2009 Tax Case (Revision) No.1670 of 2008 https://hcservices.ecourts.gov.in/hcservices/