https://www.taxtmi.com/caselaws?id=158292 The High Court of Kerala ruled that items like T.V. stands and fridge stands, although related to furniture, were not classified as furniture under the Kerala General Sales Tax Act, 1963. Despite the broad interpretation of "furniture," the court held that these items were accessories rather than standalone furniture, subject to a different tax rate. The court dismissed the revision case, emphasizing the specific context and purpose of the items, ultimately concluding that they did not qualify as furniture for tax assessment purposes. en-us Tue, 13 Feb 1996 00:00:00 +0530 Sat, 19 Oct 2013 17:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158292 The High Court of Kerala ruled that items like T.V. stands and fridge stands, although related to furniture, were not classified as furniture under the Kerala General Sales Tax Act, 1963. Despite the broad interpretation of "furniture," the court held that these items were accessories rather than standalone furniture, subject to a different tax rate. The court dismissed the revision case, emphasizing the specific context and purpose of the items, ultimately concluding that they did not qualify as furniture for tax assessment purposes. Case-Laws VAT and Sales Tax Tue, 13 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158292