TMI Blog1996 (2) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... dictionary meaning. 2.. With regard to the final assessment completed under the provisions of the Kerala General Sales Tax Act, 1963, for the assessment year 1989-90, the petitioner-assessee preferred appeal dispute regarding the rate of tax applicable to three items-T.V. stand, fridge stand and its top-contending that these are items of furniture and therefore taxable at the point of first sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urniture made of bamboo or rattan." Obviously the situation will be governed by entry No. 81 which states and includes furniture of all kinds for our purpose. 5.. The learned counsel brought to our notice the decision of this Court. We have gone through the said decision where item No. 17 in the First Schedule to the Kerala General Sales Tax Act, 1963, then applicable, refers to the words "fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not sufficiently clear as to whether it is referable to household furniture or it can also include furniture in the shape of hospital equipments which was the controversy that was required to be understood and interpreted by the court in the said decision cited. In paragraph 5 of the said judgment on which the learned counsel strenuously relies, the dictionary meaning is found as follows: "... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be understood as considered above. A T.V. set and a fridge can never be understood as items of furniture, but are generally understood as electric gadgets. The items in regard to which dispute is raised will have to be understood as accessories thereto there being crystal clear position that these items by themselves have no meaning and use in the context as independent items. 9.. In our judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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