https://www.taxtmi.com/caselaws?id=152777 A dental chair was held not to fall within the ordinary meaning of furniture under entry 73 of Schedule II-Part A to the Gujarat Sales Tax Act, 1969. The court treated it as a special apparatus or tool used by a dental surgeon for treatment, and noted that its additional equipment reinforced its functional character rather than a furniture character. It could not be brought within the furniture entry without straining the language of the statute, so the Tribunal's view was upheld. The sale was therefore covered by the residuary entry 13 of Schedule III, in favour of the assessee and against the revenue. en-us Mon, 04 Dec 1978 00:00:00 +0530 Wed, 10 Jul 2013 18:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152777 A dental chair was held not to fall within the ordinary meaning of furniture under entry 73 of Schedule II-Part A to the Gujarat Sales Tax Act, 1969. The court treated it as a special apparatus or tool used by a dental surgeon for treatment, and noted that its additional equipment reinforced its functional character rather than a furniture character. It could not be brought within the furniture entry without straining the language of the statute, so the Tribunal's view was upheld. The sale was therefore covered by the residuary entry 13 of Schedule III, in favour of the assessee and against the revenue. Case-Laws VAT and Sales Tax Mon, 04 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152777