Dental chair classification: treated as special apparatus, not furniture, and placed in the residuary sales tax entry.

A dental chair was held not to fall within the ordinary meaning of furniture under entry 73 of Schedule II-Part A to the Gujarat Sales Tax Act, 1969. The court treated it as a special apparatus or tool used by a dental surgeon for treatment, and noted that its additional equipment reinforced its functional character rather than a furniture character. It could not be brought within the furniture entry without straining the language of the statute, so the Tribunal's view was upheld. The sale was therefore covered by the residuary entry 13 of Schedule III, in favour of the assessee and against the revenue.

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Issues: Whether a dental chair is classifiable as furniture under entry 73 of Schedule II-Part A to the Gujarat Sales Tax Act, 1969, or falls within the residuary entry 13 of Schedule III.

Analysis: Entry 73 covered iron and steel safes, almirahs and furniture, including upholstered furniture and skeletons of any of them. A dental chair was held not to answer the ordinary meaning of furniture, which denotes an article used to furnish a house or an article of convenience or decoration. The chair was characterised as a special apparatus or tool necessary for a dental surgeon to perform treatment, and its additional equipment reinforced that functional character. It could not be brought within the furniture entry without doing violence to language, and the Tribunal's view was found correct.

Conclusion: The sale of a dental chair is not covered by entry 73 of Schedule II-Part A and is covered by the residuary entry 13 of Schedule III. The question was answered in favour of the assessee and against the revenue.

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