Hawkins Cookers Limited vs State Of Kerala

The Supreme Court held that the satilon brand cookware does not qualify as 'aluminium household utensils made of aluminium' under Entry 5 of the Kerala General Sales Tax Act, 1963, but rather falls under Entry 104 as 'similar home appliances'. The Court affirmed the findings of the Sales Tax Appellate Tribunal and the Kerala High Court, emphasizing that the satilon coating alters the product's nature and utility, thus justifying its classification under the latter entry. The appeals were dismissed, upholding the lower courts' decisions.