https://www.taxtmi.com/caselaws?id=158702 Specialised hospital equipment sold to hospitals and the Medical and Health Department was held not to be "metal furniture" for sales tax purposes. Applying the common parlance and popular sense test, the tribunal treated hospital cots, lockers, stretchers, wheel chairs, operating tables, food wagons, commode chairs and examination chairs as articles designed primarily for medical function, not for furnishing premises. Because their ordinary understanding in trade and among consumers was that of medical equipment rather than furniture, they were taxable only at the general residuary rate and not at the higher rate applicable to metal furniture. en-us Mon, 10 Feb 1997 00:00:00 +0530 Tue, 05 Nov 2013 17:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158702 Specialised hospital equipment sold to hospitals and the Medical and Health Department was held not to be "metal furniture" for sales tax purposes. Applying the common parlance and popular sense test, the tribunal treated hospital cots, lockers, stretchers, wheel chairs, operating tables, food wagons, commode chairs and examination chairs as articles designed primarily for medical function, not for furnishing premises. Because their ordinary understanding in trade and among consumers was that of medical equipment rather than furniture, they were taxable only at the general residuary rate and not at the higher rate applicable to metal furniture. Case-Laws VAT and Sales Tax Mon, 10 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158702