JUDGMENT 1. This is an application directed against an order passed by the learned Tribunal on 9th May, 2008 where the learned Tribunal tried to make a differentiation in respect of the utensils mentioned in the West Bengal Value Added Tax Act, 2003 (hereinafter referred to as the W.B. VAT Act). It is not in dispute that the legislators thought that the purpose of West Bengal Sales Tax Act, 1994 cannot proceed any further. In view of that, the intention of the legislators was to introduce the new Act of W.B. VAT Act, 2003. It is true that the learned Tribunal tried to get the meaning of "utensils" in different meanings which was used in the said old Act. But in our considered opinion, after the repeal of the said Act, the learned Tribunal should not have even decided the question in this matter passed on the said Act at all. It has been specifically stated and included "all utensils" in Schedule C of the W.B. VAT Act, 2003 which has been made under section 16(2)(b) and under Clause (7) of the said Schedule that "All utensils including pressure cookers and pans excepting utensils made of precious metals". 2. Therefore, it is absolutely clear from the said Schedule that the intention of the legislators was the meaning of the "utensils". There is no differentiation can be drawn from the said Schedule that some utensils which are used for the purpose of kitchen and the other was for the table manner. Therefore, in our considered opinion, learned Tribunal has failed to appreciate that fact and tried to draw analogy from the old Act which has already been repealed. We further make it clear that the new Act did not even define the word "utensils" save and except which is specifically stated in Schedule C. Therefore, there cannot be any doubt in our mind to come to the conclusion with respect that the learned Tribunal is wrong in coming to the conclusion. The meaning of utensils cannot be differentiated as the learned Tribunal thought it fit. Accordingly, we cannot agree with the said learned Tribunal. The meaning of utensils cannot be differentiated as the learned Tribunal thought it fit. Accordingly, we cannot agree with the said learned Tribunal. We set aside the order so passed by the learned Tribunal and we specifically make it clear that all utensils, whether used in kitchen or for the use of any household, would come within the meaning of Clause (7) under Schedule C of the said Act of 2003. Hence, this application must succeed. The order so passed by the learned Tribunal is set aside. P. C. Ghose & S. P. Mitra, JJ. Order of Tribunal set aside.