TMI Blog2002 (9) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... al chair is furniture which attracts entry tax under the Kerala Tax on Entry of Goods into Local Areas Act, hereinafter called the Entry Tax Act . 'Furniture' is an item introduced to the Schedule to the Entry Tax Act by notification, SRO 294/2000 with effect from 1.4.2000. Therefore after the amendment, there will be an entry tax on the entry of furniture from outside Kerala to Kerala for use or sale in Kerala. Of course, there is general exemption under notification for goods transported by registered dealers into Kerala for resale of such goods on which sales tax is payable by them in Kerala. However, articles brought by the consumers from outside the State for their own use in Kerala will attract every tax. The respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dside lockers, etc., are steel furniture. He also relied on the clarification issued by the Commissioner of Commercial Taxes under Section 59A of the KGST Act clarifying the position that the Dental Chair is nothing but steel furniture . The Commissioner also relied on the decision of this Court referred to by the Government Pleader and clarified the issue against the petitioners. 4. It has been held by the Supreme Court in a large number of cases that while interpreting items in statutes, particularly taxing statutes, resort should not be made to the scientific or technical meaning of the terms and expressions used, but how the product is identified or understood by the class or section of people dealing with or using the product. In o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's case, 33 STC 308 does not pertain to the item 'Dental Chair'. The item dealt with in that decision are only hospital Sable, cots, bedside lockers, etc. Those are nothing but furniture articles used in a hospital. Therefore that decision is not applicable to the facts of this case, and the clarification issued by the Commissioner under Section 59A of the KGST Act also does not reflect the correct legal position. The Entry Tax Act does not confer any power of clarification on the Commissioner, and so much so he could not issue a clarification in exercise of the powers under Section 59A of the KGST Act. Anyhow, since I do not agree with the clarification issued by the Commissioner, there is no need to go into his jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
