Barber chairs treated as furniture; dental chair concession cannot be extended to lower the sales tax rate.

Barber chairs sold by the assessee were held to fall within the ordinary meaning of furniture under the Kerala General Sales Tax Act, so the lower tax rate applicable to dental chairs could not be extended by analogy. The court distinguished dental chairs as special apparatus essential for a dental surgeon and not furniture, whereas barber chairs were of a different character. The government clarification on dental chairs therefore did not cover barber chairs, and the Tribunal's application of the concessional rate was rejected. The higher-rate assessment was restored in favour of the Revenue.

---

---

Issues: Whether barber chairs are classifiable as furniture under the Kerala General Sales Tax Act for the purpose of levy of tax at the applicable rate.

Analysis: The goods in question were barber chairs sold by the assessee. The Tribunal had extended the concession given in a government clarification relating to dental chairs to barber chairs and applied a lower rate of tax. The Court held that a dental chair is a special apparatus essential for a dental surgeon and is not furniture, whereas a barber chair is of a different character and falls within the ordinary meaning of furniture. The clarification issued for dental chairs could not be applied to barber chairs.

Conclusion: Barber chairs are furniture and are not entitled to the lower rate applicable to dental chairs; the Tribunal's order was set aside and the assessment at the higher rate was restored, in favour of the Revenue.

---