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 Sect