1978 (12) TMI 175 - HC - VAT and Sales Tax

Summary

The Gujarat High Court rejected the State's reference under the Gujarat Sales Tax Act, 1969, regarding the classification of a dental chair. The court held that the sale of a dental chair falls under the residuary entry 13 of Schedule III, not entry 73 of Schedule II-Part A, as it is a necessary apparatus for a dental surgeon, not an article of furniture. The decision favored the assessee, and no costs were awarded.