https://www.taxtmi.com/caselaws?id=161509 Specialised power-operated surgical tables with electronic and orthopaedic accessories were not "furniture" under the Kerala Entry Tax Schedule. The entry had to be read in its popular sense, as understood in trade and by consumers, and the items' essential character lay in their medical and surgical functions rather than any ordinary furnishing use. While common hospital tables, chairs and similar articles may fall within the entry, surgical tables of this specialised kind do not. They therefore did not attract entry tax. en-us Fri, 02 Aug 2002 00:00:00 +0530 Thu, 30 Jan 2014 16:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161509 Specialised power-operated surgical tables with electronic and orthopaedic accessories were not "furniture" under the Kerala Entry Tax Schedule. The entry had to be read in its popular sense, as understood in trade and by consumers, and the items' essential character lay in their medical and surgical functions rather than any ordinary furnishing use. While common hospital tables, chairs and similar articles may fall within the entry, surgical tables of this specialised kind do not. They therefore did not attract entry tax. Case-Laws VAT and Sales Tax Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161509