https://www.taxtmi.com/caselaws?id=156202 Separately sold slotted angles and iron or steel panels were not treated as "furniture" under entry 145 of the Kerala General Sales Tax Act before the 1984 amendment, because in common commercial parlance they were only component parts and not furniture usable as such. The later amendment, which expressly included furniture or parts thereof, confirmed that the pre-amendment entry did not extend to such components. They were therefore assessable only under the residuary entry for iron and steel articles, and the turnover could not be taxed under the furniture entry for the relevant assessment year. en-us Mon, 11 Jun 1990 00:00:00 +0530 Mon, 16 Sep 2013 14:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156202 Separately sold slotted angles and iron or steel panels were not treated as "furniture" under entry 145 of the Kerala General Sales Tax Act before the 1984 amendment, because in common commercial parlance they were only component parts and not furniture usable as such. The later amendment, which expressly included furniture or parts thereof, confirmed that the pre-amendment entry did not extend to such components. They were therefore assessable only under the residuary entry for iron and steel articles, and the turnover could not be taxed under the furniture entry for the relevant assessment year. Case-Laws VAT and Sales Tax Mon, 11 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156202