Ordinary meaning of furniture under sales tax law covers shelving racks and binstaks used for business storage.

Where a taxing entry uses the term "furniture" without definition, it bears its ordinary commercial meaning and covers movable articles of convenience used to equip a place of business or office. On that basis, shelving racks used for files and papers in offices and industrial establishments were treated as furniture, and binstaks, being open, stackable storage units designed to save floor space and store merchandise conveniently, were also treated as steel furniture. The assessee's own brochure describing the products as "steel furniture" supported that commercial understanding. The reference was answered against the assessee, and the articles fell within entry 44H of Schedule C to the Bombay Sales Tax Act, 1959.

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Issues: Whether shelving racks and binstaks sold by the assessee were iron and steel furniture within entry 44H of Schedule C to the Bombay Sales Tax Act, 1959.

Analysis: The term "furniture" was not defined in the Act, so its ordinary meaning was applied. Articles used for convenience in furnishing a place of business or office fall within the concept of furniture. Shelving racks were used for keeping files and papers in offices and industrial establishments, and were therefore articles of convenience used for furnishing a place of business. Binstaks were not mere boxes; they were open on one side, capable of being stacked, and designed for convenient storage of merchandise while saving floor space. The assessee's own brochure described the products as "steel furniture", which supported their commercial understanding as furniture.

Conclusion: Shelving racks and binstaks were rightly treated as steel furniture under entry 44H of Schedule C, and the reference was answered against the assessee.

Ratio Decidendi: Where a taxing entry uses the term "furniture" without definition, it bears its ordinary commercial meaning and includes movable articles of convenience used to equip a place of business or office.

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