M/S. HAWKINS COOKERS LTD. vs STATE OF KERALA

The Supreme Court held that satilon coated 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, which concluded that the satilon coating fundamentally alters the nature and classification of the cookware. Consequently, the appeals by the appellants were dismissed, upholding the lower courts' decisions.