https://www.taxtmi.com/caselaws?id=151005 Classification of goods under a sales tax schedule is determined by trade parlance or common parlance. Applying that test, a dental chair was treated as commercially understood physiotherapy or treatment equipment, not as furniture, because its primary function is to facilitate dental treatment rather than serve as an ordinary article of convenience or decoration. Dental chairs were therefore held outside entry 56 of Schedule C and within the residuary entry 22 of Schedule E under the Bombay Sales Tax Act, 1959. en-us Wed, 26 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 12:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151005 Classification of goods under a sales tax schedule is determined by trade parlance or common parlance. Applying that test, a dental chair was treated as commercially understood physiotherapy or treatment equipment, not as furniture, because its primary function is to facilitate dental treatment rather than serve as an ordinary article of convenience or decoration. Dental chairs were therefore held outside entry 56 of Schedule C and within the residuary entry 22 of Schedule E under the Bombay Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Wed, 26 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151005