Supreme Court · 2008 INSC 555 · Decided 29 April 2008
Hawkins Cookers Limited v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 2008 INSC 555 · [2008] 7 S.C.R. 77
- Case number
- CIVIL APPEAL No. 6469/2002
- Decided
- 29 April 2008
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Kera/a General Sales Tax Act, 1963 - Entry 104 - Sa ti Ion! ·1 Tut/on coated cookware - Held: Classifiable under Entry 104 and not under Entry 5 - Such products cannot be treated as c ~ ordinary aluminium household utensils - Satilon/Tuf/on coating makes the products non sticky and hence utensil falling under Entry 5 - The amendment to Entry 104 in 1999 by which the word 'non-stick' 1 cookware was added was merely clarificatory in nature. D The questions which arose for consideration in these appeals were whether the satilon coated cookware and articles coated with tuflon are
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)