https://www.taxtmi.com/caselaws?id=150559 The expression "furniture made of iron and steel" in item 17 of the Kerala General Sales Tax Act was construed in its ordinary popular sense, read with the associated entries "safes" and "almirahs". The absence of any limiting word such as "household" meant the entry was not confined to domestic furniture. On that interpretation, hospital cots, lockers, screens, frames and similar iron-and-steel articles retained the character of furniture made of iron and steel, even though designed for hospital use, and were therefore taxable under item 17. en-us Wed, 01 Aug 1973 00:00:00 +0530 Sat, 18 May 2013 16:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150559 The expression "furniture made of iron and steel" in item 17 of the Kerala General Sales Tax Act was construed in its ordinary popular sense, read with the associated entries "safes" and "almirahs". The absence of any limiting word such as "household" meant the entry was not confined to domestic furniture. On that interpretation, hospital cots, lockers, screens, frames and similar iron-and-steel articles retained the character of furniture made of iron and steel, even though designed for hospital use, and were therefore taxable under item 17. Case-Laws VAT and Sales Tax Wed, 01 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150559