Hawkins Cookers Limited vs State Of Kerala [Alongwith Civil Appeal ...

The Supreme Court upheld the classification of Hawkins Satilon Cookware under Entry 104 of the Kerala General Sales Tax Act, 1963, rejecting the appellant's claim for classification under Entry 5. The Court found that the satilon coating alters the nature and utility of the cookware, distinguishing it from traditional aluminium household utensils. The amendment to Entry 104, which included 'non-stick cookware', was deemed clarificatory, affirming the decisions of the Tribunal and the Kerala High Court.