https://www.taxtmi.com/caselaws?id=148622 Shelving racks and binstaks fall within the ordinary commercial meaning of iron and steel furniture where a taxing entry does not define "furniture". Movable articles used for convenience in equipping a business premises or office qualify as furniture. Shelving racks used to store files and papers in offices and industrial establishments meet that description. Open-sided, stackable binstaks designed to store merchandise while conserving floor space are not merely boxes and similarly constitute furniture. Product descriptions identifying them as steel furniture support this commercial understanding. Accordingly, both products are treated as steel furniture under the relevant sales tax entry. en-us Wed, 03 Jul 1968 00:00:00 +0530 Wed, 01 May 2013 12:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148622 Shelving racks and binstaks fall within the ordinary commercial meaning of iron and steel furniture where a taxing entry does not define "furniture". Movable articles used for convenience in equipping a business premises or office qualify as furniture. Shelving racks used to store files and papers in offices and industrial establishments meet that description. Open-sided, stackable binstaks designed to store merchandise while conserving floor space are not merely boxes and similarly constitute furniture. Product descriptions identifying them as steel furniture support this commercial understanding. Accordingly, both products are treated as steel furniture under the relevant sales tax entry. Case-Laws VAT and Sales Tax Wed, 03 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148622