https://www.taxtmi.com/caselaws?id=154349 The High Court ruled that steel pallets manufactured and supplied by the assessee were not considered furniture for tax purposes. The Tribunal's decision was upheld, stating that the iron pallets, primarily utilitarian and lacking decorative features, did not fall under the definition of furniture. The Court emphasized that items classified as furniture must serve a utility purpose and possess decorative or ornamental elements. The Revenue's appeal was dismissed, and each party was instructed to bear their own costs. en-us Tue, 21 Aug 1984 00:00:00 +0530 Sat, 17 Aug 2013 16:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154349 The High Court ruled that steel pallets manufactured and supplied by the assessee were not considered furniture for tax purposes. The Tribunal's decision was upheld, stating that the iron pallets, primarily utilitarian and lacking decorative features, did not fall under the definition of furniture. The Court emphasized that items classified as furniture must serve a utility purpose and possess decorative or ornamental elements. The Revenue's appeal was dismissed, and each party was instructed to bear their own costs. Case-Laws VAT and Sales Tax Tue, 21 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154349