https://www.taxtmi.com/caselaws?id=160599 Separate sale of slotted angles was held not to amount to a sale of furniture, because goods capable of being assembled into racks do not become furniture merely by that capability; the classification under entry 58 of the Kerala General Sales Tax Act was set aside. Deduction for sales return under rule 9(b)(i) depended on the year of original sale and satisfaction of statutory conditions, so the rejection was remitted for fresh consideration. The rejection of exemption for sales to export oriented units under SRO No. 1727 of 1993 was upheld. en-us Tue, 27 Mar 2001 00:00:00 +0530 Fri, 20 Dec 2013 16:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160599 Separate sale of slotted angles was held not to amount to a sale of furniture, because goods capable of being assembled into racks do not become furniture merely by that capability; the classification under entry 58 of the Kerala General Sales Tax Act was set aside. Deduction for sales return under rule 9(b)(i) depended on the year of original sale and satisfaction of statutory conditions, so the rejection was remitted for fresh consideration. The rejection of exemption for sales to export oriented units under SRO No. 1727 of 1993 was upheld. Case-Laws VAT and Sales Tax Tue, 27 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160599