https://www.taxtmi.com/caselaws?id=156755 Furniture classification under entry 121 of the First Schedule turns on common-parlance meaning, which includes furniture used in homes, offices, factories and similar places. Tables, stools, trays, racks and comparable articles specially designed for a match factory retain their character as furniture; their factory use does not convert them into factory equipment. Such goods therefore fall within the entry for furniture of all kinds not specifically mentioned, rather than the general multipoint tax provision. The assessment classification treating the articles as furniture was restored and the contrary Tribunal view was set aside. en-us Wed, 17 Jul 1991 00:00:00 +0530 Tue, 24 Sep 2013 15:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156755 Furniture classification under entry 121 of the First Schedule turns on common-parlance meaning, which includes furniture used in homes, offices, factories and similar places. Tables, stools, trays, racks and comparable articles specially designed for a match factory retain their character as furniture; their factory use does not convert them into factory equipment. Such goods therefore fall within the entry for furniture of all kinds not specifically mentioned, rather than the general multipoint tax provision. The assessment classification treating the articles as furniture was restored and the contrary Tribunal view was set aside. Case-Laws VAT and Sales Tax Wed, 17 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156755