https://www.taxtmi.com/caselaws?id=257059 In the absence of a statutory definition, the expression "furniture" in the Karnataka VAT Act was construed in its ordinary and commercial sense using the common parlance and predominant user tests. On that approach, articles ordinarily used for convenience or decoration in a dwelling or business place may qualify as furniture, but work stations designed to house and operate computers and allied equipment are better understood as part of the work environment, not as furniture in popular understanding. Accordingly, work stations were held not to fall within Entry No. 5 of the Fifth Schedule, so the input tax restriction under Section 11(a)(2) did not apply and input tax deduction remained available. en-us Wed, 18 Jun 2014 00:00:00 +0530 Fri, 27 Feb 2015 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257059 In the absence of a statutory definition, the expression "furniture" in the Karnataka VAT Act was construed in its ordinary and commercial sense using the common parlance and predominant user tests. On that approach, articles ordinarily used for convenience or decoration in a dwelling or business place may qualify as furniture, but work stations designed to house and operate computers and allied equipment are better understood as part of the work environment, not as furniture in popular understanding. Accordingly, work stations were held not to fall within Entry No. 5 of the Fifth Schedule, so the input tax restriction under Section 11(a)(2) did not apply and input tax deduction remained available. Case-Laws VAT and Sales Tax Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257059