Common parlance test for furniture: dental chairs are medical equipment, so entry tax could not be levied on import.

A dental chair was held not to be "furniture" for entry tax purposes under the Kerala Tax on Entry of Goods into Local Areas Act. In the absence of a statutory definition, the term had to be understood in common parlance rather than in a scientific or technical sense. Because dental chairs are specialised medical equipment with electrical and functional attachments, they are not ordinarily regarded in trade or everyday usage as furniture. The treatment of ordinary hospital items such as tables, cots and bedside lockers as furniture did not extend to dental chairs, and the departmental clarification to the contrary was held not to state the correct legal position. Entry tax could not be levied on their import into Kerala.

---

---

Issues: Whether a dental chair is "furniture" for the purpose of entry tax under the Kerala Tax on Entry of Goods into Local Areas Act.

Analysis: In the absence of a specific definition of "furniture" in the Entry Tax Act, the expression had to be understood in common parlance and not in a scientific or technical sense. Dental chairs are specialized medical equipment used in clinics, fitted with electrical and other functional attachments, and are not ordinarily bought or understood as furniture in trade or in everyday usage. The decision treating ordinary hospital articles such as tables, cots and bedside lockers as furniture did not govern dental chairs. The contrary departmental clarification was found not to reflect the correct legal position.

Conclusion: Dental chairs are not furniture for the purpose of the Entry Tax Act, and entry tax could not be demanded on their import into Kerala.

---