ORDER : S. C. Sharma, J. Regard being had to the similitude in the controversy involved in the present cases, the writ petitions were analogously heard and by a common order, they are being disposed of by this Court. Facts of Writ Petition No. 3830/2007 are narrated hereunder. 2. The petitioner before this Court has filed present petition being aggrieved by order dated 28/02/2007 passed by Commissioner of Commercial Tax, Indore in Case No. 72/06/70/ Gyarah, by which the application filed by the petitioner under Section 70 of the M.P. VAT Act, 2002 has been decided. 3. The facts of the case as revealed from the writ petition reflects that the petitioner is carrying on the business of sale and purchase of all kind of items which are used for domestic purposes like knife, peeler, fork, pizza cutter, spoons, toms, table spoons, etc. The petitioner's contention is that all the items are used for domestic purposes and they should come under the Entry No.6, Part-II of Schedule-II as all are the kinds of utensils and the petitioner is liable to pay the tax on the same rate fixed for payment on utensils i.e. 4%. 4. The petitioner has further stated that he has submitted an application under Section 70 of the M.P. VAT Act, 2002 to the learned Commissioner and the learned Commissioner has dismissed his application holding that the items in questions does not fall under the Entry No.6, Part-II of Schedule-II but they fall under the residuary entry and therefore, liable to pay tax @ 12%. 5. The petitioner's contention is that the learned Commissioner has erred in law and facts in passing the impugned order and the items like knife, peeler, fork, pizza cutter, spoons, toms, table spoons, etc. are utensils as they are used in the household, especially in kitchen. It has been stated that the petitioner is entitled to pay VAT @ 4% and shelter has been taken of 'Webster English Dictionary' which provides for a dictionary meaning of utensils. The petitioner has prayed for quashment of aforesaid order. 6. A reply has been filed in the matter and the respondents in their reply have stated that the learned Commissioner has arrived at a conclusion that in common parlance the commodity in question cannot be considered as Utensils and therefore, is liable to be charged @ 12%. The petitioner has prayed for quashment of aforesaid order. 6. A reply has been filed in the matter and the respondents in their reply have stated that the learned Commissioner has arrived at a conclusion that in common parlance the commodity in question cannot be considered as Utensils and therefore, is liable to be charged @ 12%. It has been stated that the order passed by the learned Commissioner is legal, proper and needs no interference by this Court. It has further been stated that the petitioner is not entitled for any relief of whatsoever kind and the petition be dismissed. 7. Heard learned counsel for the parties and perused the record. 8. In the present case, the petitioner who is carrying on business of sale and purchase of all kind of items which are required for domestic purposes like knife, peeler, fork, pizza cutter, spoons, toms, table spoons, etc. has submitted an application under Section 70 of the M.P. VAT Act, 2002 to the respondent Commissioner. The learned Commissioner has dismissed the application by an order dated 28/02/2007. The application was submitted under Section 70 as stated earlier and Section 70 of the M.P. VAT Act, 2002 reads as under:- "70. (Old Section 68) Determination of disputed questions. - (1) The Commissioner - (i) either on his own motion on any question in respect of the rate of tax on any goods may, at any time, or (ii) if any question is raised by a dealer in respect of the rate of tax on any goods shall, within six months from the date of receipt of the application made by the dealer for this purpose in the prescribed manner and on payment of such fee as may be prescribed, make an order determining the rate of tax on such goods in accordance with such procedure as may be prescribed. (2) The Commissioner, if the circumstances so warrant, shall have the power to review any order passed under this section and pass such order as he deems necessary: Provided that - (i) no review of an earlier order passed on application of a dealer shall be made unless a reasonable opportunity of being heard is given to the dealer who is likely to be adversely affected by the review, and (ii) the Commissioner shall not reduce the rate of tax in review. (3) Any order passed by the Commissioner under sub-section (1) & (2) shall have a prospective effect and shall be binding on the authorities referred to in Section 3 in all proceedings under this Act except appeals." 9. The 'Webster Dictionary' provides meaning of 'Utensils'. As per Webster Dictionary utensils mean "an implement instrument or vessel used in household and especially in kitchen". The 'Oxford English Dictionary (Concise Indian Edition)' also gives a meaning of 'Utensils' as "a tool or container, especially for household use", meaning thereby, the dictionary meaning of the word 'Utensil' does include knife, peeler, fork, pizza cutter, spoons, toms, table spoons, etc. 10. The Division Bench of this Court in the case of P.K. Plastics v. Commissioner of Commercial Tax, M.P. & Ors. reported in (2012) 55 VST 278 (MP) has dealt with a similar issued. The petitioner therein was a dealer of plastic and steel items filed an application again under Section 70 for determination of rate of tax. The Division Bench in the aforesaid case has held the items to be utensils. The Division Bench of this Court again has taken into account the dictionary meaning and has passed the following order:- "14. The question that arises for consideration is in respect of the common parlance meaning of the word "utensils" since it has not been defined under the Act. 15. Before going to the common parlance meaning of the word, we may look into the dictionary meaning of the word "utensils" which has been defined in different dictionaries as under: Shorter Oxford Dictionary "Utensil. Any article useful or necessary in a household; a domestic implement, vessel, or article of furniture; and instrument or vessel in common use in a kitchen, dairy, etc.; any vessel or other article serving a useful end or purpose; a tool or implement used by artisans, farmers, etc." Stroud's Judicial Dictionary of Words & Phrases, Volume 3, Sixth Edition: "Utensil. - Anything necessary for our use and occupation; household stuffe" (cowel). Chambers 21st Century Dictionary, Revised Edition "Utensil 'ju tensil':-noun an implement or tool, especially one for every day or domestic use. Cooking utensils. - Anything necessary for our use and occupation; household stuffe" (cowel). Chambers 21st Century Dictionary, Revised Edition "Utensil 'ju tensil':-noun an implement or tool, especially one for every day or domestic use. Cooking utensils. 14C: from French utensile, from Latin utensilis 'fit for use' or 'useful', from uti to use." The New International Webster's Comprehensive Dictionary of English Language, Encyclopedic Edition: "u-ten-sil (yoo-ten sel) n. A vessel, tool, implement, etc.; serving a useful purpose, especially for domestic or farming use. See synonyms under TOOL.(< OF utensile < L utensilis fit for use < utens, ppr. Of uti use)." 16. These definitions give a broad idea of the meaning of "utensils" which has been defined differently in different dictionaries either widely or narrowly. 17. The Division Bench of this court in the matter of Yadav Metal Industries v. Commissioner of Sales Tax, M.P., reported in (1980) 46 STC 30 (MP) while considering the similar issue has taken note of the ordinary dictionary meaning of utensils to include any article useful or necessary in a household and has held that the entry cannot be restricted to cover those utensils only which are generally used in kitchen. 18. The Division Bench of the Karnataka High Court in the matter of Stovekraft Pvt. Ltd. v. State of Karnataka reported in (2006) 147 STC 329 (Karn) while examining the similar entry in respect of the stainless steel vacuum flask and other items held that (pages 333 and 334 in 147 STC): "13. From the aforesaid meaning assigned to the word 'utensil' it is clear that the word 'utensil' includes a vessel and the word 'utensil' is not synonymous with the word 'vessel'. Utensil means any article useful or necessary in a household commonly used in a kitchen. In other words, an implement, tool or vessel fit for use and serving useful purpose. As the entry stands, the words used are 'all utensils' 'including'. The word 'all' and 'including' has special significance. The word 'includes' is often used in interpretation clauses in order to enlarge the meaning of the words or phrases occurring in the body of the statute. When it is so used, these words and phrases must be construed as comprehending not only such things as they signify according to their nature and import, but also things which the interpretation clause declares that they shall include. When it is so used, these words and phrases must be construed as comprehending not only such things as they signify according to their nature and import, but also things which the interpretation clause declares that they shall include. The words used in an inclusive definition denote extension and cannot be treated as restricted in any sense. When we are dealing with an inclusive definition it would be inappropriate to put a restrictive interpretation upon the terms of wider limitation. As the word 'utensil' is not defined under the Act, but in entry No. 5 the word used is 'all utensils' 'including', it is inappropriate to put a restrictive meaning to the word 'utensil' as understood in common parlance. The word 'utensil' is a term of wider denotation." 19. Though the Karnataka High Court has taken the view that utensils mean any article useful or necessary in a household commonly used in a kitchen, but the said restricted meaning in respect of use in the kitchen only cannot be approved in view of the earlier Division Bench judgment of this court in the matter of Yadav Metal Industries (1980) 46 STC 30 (MP). 20. The similar entry came up for consideration before the Chhattisgarh High Court in the matter of Kamesh Traders v. State of Chhattisgarh (2012) 52 VST 120 (Chhattisgarh) passed in W.P. No. 6975 of 2008 decided on December 2, 2010 wherein the Chhattisgarh High Court has taken the view that entry makes o distinction between the utensils on the basis of the material for making the utensils except precious metals and that the articles used as articles of kitchen and for domestic purpose are covered in it. The Chhattisgarh High Court in the said judgment has taken the view that serving tray, flask, stainless steel tiffin with plastic body, water jug and hot pot (casserole) are covered within the common parlance meaning of utensils. 21. Keeping in view the above analysis and considering the material placed before this court, we are of the opinion that in common parlance utensils mean items of daily household use generally used for preparing, serving or keeping food or beverages. 22. The Commissioner, by the impugned order, has taken the view that only the items which are used in the kitchen are covered within the meaning of utensils. The said interpretation of the Commissioner is not correct. 22. The Commissioner, by the impugned order, has taken the view that only the items which are used in the kitchen are covered within the meaning of utensils. The said interpretation of the Commissioner is not correct. It is too narrow an interpretation which cannot be upheld keeping in view the common parlance meaning of utensils. Even otherwise, the view which has been taken by the Commissioner runs counter to the Division Bench judgment of this court in the matter of Yadav Metal Industries v. Commissioner of Sales Tax, M.P. reported in (1980) 46 STC 30 (MP). 23. Thus, the impugned order passed by the Commissioner under section 70 of the Act restricting the meaning of "utensils" to the items used in the kitchen cannot be sustained and is hereby set aside. The matter is remanded back to the Commissioner for deciding the petitioner's application afresh in the light of the observations made above. 24. The writ petition is accordingly disposed of. No costs." 11. The Division Bench has quashed the order passed by the learned Commissioner in the aforesaid case. In another case decided by Chhattisgarh High Court i.e. Kamesh Traders v. State of Chhattisgarh & Anr. reported in (2011) 19 STJ 229 (CG), the High Court was dealing with tray, flask, stainless steel tiffin, water jug etc. and the High Court has allowed the writ petition. The order passed by the High Court in paragraphs No.9 to 19 reads as under:- "9. Stroud's Judicial Dictionary of Words & Phrases, Volume 3, Sixth Edition, defines the word 'utensils' as under: "UTENSIL. "Utensil, anything necessary for our use and occupation; household stuffe" (Cowel). 10. Chambers 21st Century Dictionary, Revised Edition, defines the word 'utensil' as under: "utensil 'ju'tensil' - noun an implement or tool, especially one for everyday or domestic use. Cooking utensils. 14c: from French utensile, from Latin utensilis 'fit for use' or 'useful', from uti to use." 11. The New International Webster's Comprehensive Dictionary of English Language, Encyclopedic Edition, defines the word 'utensil' as under: "u-ten-sil (yoo-tensil) n. A vessel, tool, implement, etc., serving a useful purpose, especially for domestic or farming use. See synonyms under TOOL. [(< OF utensile < L utensilis fit for use < utens, ppr. Of uti use)." 12. The Oxford English Dictionary, Second Edition, Volume XIX, defines the word 'utensil' as under: "2. See synonyms under TOOL. [(< OF utensile < L utensilis fit for use < utens, ppr. Of uti use)." 12. The Oxford English Dictionary, Second Edition, Volume XIX, defines the word 'utensil' as under: "2. Any article useful or necessary in a household; a domestic implement, vessel or article of furniture, now esp., an instrument or vessel in common use in a kitchen, dairy, etc.: + freq. pl., = household goods." 13. On reading of the definitions given by the various dictionaries, it is clear that all the articles which are useful for kitchen and domestic purposes, come within the definition of 'utensils'. The distinction has already been made in the entry itself that the articles afore-stated, made of precious metals would not fall within the entry 13 and would fall under other entry. 14. It is trite law that in case of imposition of taxes, the word should be construed in the same way in which it is understood in ordinary parlance in the area in which the law is in force. The above sated articles may not be used on day to day basis but understood as utensils and used as articles of kitchen and for domestic purposes. 15. The Supreme Court, in M/s. Annapurna Biscuit Manufacturing Co. Kanpur v. Commissioner of Sales Tax, U.P. Lucknow, observed as under: "4. It is well settled rule of construction that the words used in a law imposing a tax should be construed in the same way in which they are understood in ordinary parlance in the area in which the law is in force. If an expression is capable of a wider meaning as well as narrower meaning the question whether the wider or the narrower meaning should be given depends on the context and the background of the case." 16. Thermal flask/vacuum flask is known in common parlance as article used for storing beverages like coffee, tea, milk etc. at a particular temperature which is frequently and commonly used in the household. The Hot-Pot (casserole) is also used for keeping the vegetables, chapatis, rice and other food stuff hot to be delectable. Serving Tray is used regularly for serving dishes and other food stuff. Water jug and stainless steel Tiffin with plastic body, are also frequently used in kitchen and for domestic purposes. 17. The Hot-Pot (casserole) is also used for keeping the vegetables, chapatis, rice and other food stuff hot to be delectable. Serving Tray is used regularly for serving dishes and other food stuff. Water jug and stainless steel Tiffin with plastic body, are also frequently used in kitchen and for domestic purposes. 17. For the reasons mentioned herein-above, there is no dispute that the above stated articles are utensils and are used regularly for domestic purposes. 18. A Division Bench of the High Court of Karnataka, in Stovekraft Pvt. Ltd. v. State of Karnataka, observed as under: "20. In view of the aforesaid discussion we are of the view that the phrase 'utensils' used in entry No. 5 includes the stainless steel LPG stove, kerosene stove and vacuum flask which are of common utility in a household and the same fall within entry No. 5 and liable to be taxable only at four per cent." 19. In view of the foregoing, the articles in question are taxable only at the rate of 4%. Accordingly, the authorities are directed to reassess and pass appropriate order in accordance with law." 12. The Chhattisgarh High Court has treated the thermos, flask, vacuum flask, etc. to be Utensils and has directed levy of tax @ 4%. A similar view has been taken by Karnataka High Court in the case of Stovekraft Pvt. Ltd. v. State of Karnataka reported in (2006) 147 STC 329 (Karn). 13. In light of the aforesaid judgments and after taking into account the other factors like dictionary meaning, this Court is of the opinion that the items reflected in the application submitted by the petitioner are certainly Utensils as they are used for domestic purposes and therefore, they must come in Entry No.6, Part-II of Schedule-II as all kind of Utensils liable to be taxable only @ 4%. 14. The writ petition stands allowed. The impugned order is hereby quashed and the petitioner shall be liable to pay the tax @ 4% only. 15. In other connected i.e. Writ Petition No. 3831/2007, a similar application has been dismissed by an order dated 28/03/2007 which was in respect of 'Gas Lighter' used in the kitchen for igniting the gas for the purposes of cooking. The gas lighter is used for domestic purpose and therefore, in light of the judgment delivered in Writ Petition 3830/2007, present petition is also allowed. The gas lighter is used for domestic purpose and therefore, in light of the judgment delivered in Writ Petition 3830/2007, present petition is also allowed. The impugned order dated 28/03/2007 is hereby quashed. 16. It is further made clear that the respondents shall be free to charge tax @ 4% per annum from the petitioner, however, tax already paid by the petitioner will not be refunded. 17. With the aforesaid, both the writ petition stand allowed. 18. Certified Copy as per rules.