https://www.taxtmi.com/caselaws?id=157452 Barber chairs sold by the assessee were held to fall within the ordinary meaning of furniture under the Kerala General Sales Tax Act, so the lower tax rate applicable to dental chairs could not be extended by analogy. The court distinguished dental chairs as special apparatus essential for a dental surgeon and not furniture, whereas barber chairs were of a different character. The government clarification on dental chairs therefore did not cover barber chairs, and the Tribunal's application of the concessional rate was rejected. The higher-rate assessment was restored in favour of the Revenue. en-us Fri, 08 Nov 1991 00:00:00 +0530 Sat, 05 Oct 2013 16:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157452 Barber chairs sold by the assessee were held to fall within the ordinary meaning of furniture under the Kerala General Sales Tax Act, so the lower tax rate applicable to dental chairs could not be extended by analogy. The court distinguished dental chairs as special apparatus essential for a dental surgeon and not furniture, whereas barber chairs were of a different character. The government clarification on dental chairs therefore did not cover barber chairs, and the Tribunal's application of the concessional rate was rejected. The higher-rate assessment was restored in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 08 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157452