https://www.taxtmi.com/caselaws?id=161501 A dental chair was held not to be "furniture" for entry tax purposes under the Kerala Tax on Entry of Goods into Local Areas Act. In the absence of a statutory definition, the term had to be understood in common parlance rather than in a scientific or technical sense. Because dental chairs are specialised medical equipment with electrical and functional attachments, they are not ordinarily regarded in trade or everyday usage as furniture. The treatment of ordinary hospital items such as tables, cots and bedside lockers as furniture did not extend to dental chairs, and the departmental clarification to the contrary was held not to state the correct legal position. Entry tax could not be levied on their import into Kerala. en-us Wed, 18 Sep 2002 00:00:00 +0530 Thu, 30 Jan 2014 14:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161501 A dental chair was held not to be "furniture" for entry tax purposes under the Kerala Tax on Entry of Goods into Local Areas Act. In the absence of a statutory definition, the term had to be understood in common parlance rather than in a scientific or technical sense. Because dental chairs are specialised medical equipment with electrical and functional attachments, they are not ordinarily regarded in trade or everyday usage as furniture. The treatment of ordinary hospital items such as tables, cots and bedside lockers as furniture did not extend to dental chairs, and the departmental clarification to the contrary was held not to state the correct legal position. Entry tax could not be levied on their import into Kerala. Case-Laws VAT and Sales Tax Wed, 18 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161501