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TMI Blog1991 (11) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of barber chairs. He did not include the turnover relating to the sale of barber chairs in the returns. His plea was that he was only a manufacturer in barber chairs. It is a works contract. For the assessment year 1983-84, the assessing authority found that as per the accounts the assessee sold six barber chairs by bill No. 13 dated May 11, 1987 for Rs. 9,000 collecting sales tax and additional sales tax of Rs. 1,080 and Rs. 162 respectively. A best judgment assessment was made. On the basis of suppression of sales of barber chairs detected in the sum of Rs. 55,948, an equal amount was added to cover the probable suppressions and omissions. In effect, the assessee was assessed on a taxable turnover of Rs. 1, 11,896 relating to the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ------------------------------------------------ Sl. Description of goods Point of levy Rate of No. tax -------------------------------------------------------------------------------- 143 Upholstered furniture At the point of first sale in 10 the State by a dealer who is liable to tax under section 5. 143A Sofa sets, dressing tables and do. 7 furniture of all types made of timber, rattan or bamboo. 144 Upholstered furniture supported do. 12 on steel frames. 145 Safes, almirahs and furniture or do. 12 parts thereof made of iron or steel. -------------------------------------------------------------------------------- It is under First Schedule, entry 144, the assessments seem to have been made. We are not much concerned as to which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose which they are intended to subserve. It can also apply to those equipments to be employed in several places for ornament, or to promote comfort, or to facilitate the business therein."
3.. We have no hesitation to hold that barber chair will be "furniture" and is different from a dental chair. The clarification issued regarding dental chair cannot be applied in the case of barber chair. On this short ground, the order passed by the Appellate Tribunal cannot stand. The common order of the Appellate Tribunal dated July 25, 1990 is vacated. The orders passed by the assessing authority and confirmed by the Appellate Assistant Commissioner will stand restored.
The tax revision cases are allowed.
Petitions allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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