https://www.taxtmi.com/caselaws?id=151366 The Bombay HC applied the popular parlance and common-sense test to hold that a motorised elevator mobile copper roller storage rack was not "furniture" within entry 56 of Schedule C to the Bombay Sales Tax Act, 1959. The entry was read as covering ordinary furniture articles such as safes, almirahs and upholstered furniture, and the surrounding words did not support a wider meaning. Because the item combined storage with substantial mechanised conveyor machinery for vertical and horizontal movement of goods, it was treated as more than a shelving rack. It was therefore outside entry 56 both before and after the 11 May 1973 amendment. en-us Tue, 22 Mar 1977 00:00:00 +0530 Wed, 05 Jun 2013 11:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151366 The Bombay HC applied the popular parlance and common-sense test to hold that a motorised elevator mobile copper roller storage rack was not "furniture" within entry 56 of Schedule C to the Bombay Sales Tax Act, 1959. The entry was read as covering ordinary furniture articles such as safes, almirahs and upholstered furniture, and the surrounding words did not support a wider meaning. Because the item combined storage with substantial mechanised conveyor machinery for vertical and horizontal movement of goods, it was treated as more than a shelving rack. It was therefore outside entry 56 both before and after the 11 May 1973 amendment. Case-Laws VAT and Sales Tax Tue, 22 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151366