https://www.taxtmi.com/caselaws?id=310772 The HC ruled that dental chairs are medical equipment, not "furniture" under the Entry Tax Act, aligning with decisions from the Bombay and Gujarat HCs. The court emphasized the common parlance meaning in the absence of a statutory definition, finding dental chairs do not fit the typical understanding of furniture. Consequently, the petitioners, who imported dental chairs into Kerala, were not liable for entry tax or penalties. The notices demanding such taxes were invalidated, and related proceedings were quashed, rendering any appeals unnecessary. The court distinguished this case from others involving hospital furniture. en-us Wed, 18 Sep 2002 00:00:00 +0530 Thu, 16 Nov 2023 10:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310772 The HC ruled that dental chairs are medical equipment, not "furniture" under the Entry Tax Act, aligning with decisions from the Bombay and Gujarat HCs. The court emphasized the common parlance meaning in the absence of a statutory definition, finding dental chairs do not fit the typical understanding of furniture. Consequently, the petitioners, who imported dental chairs into Kerala, were not liable for entry tax or penalties. The notices demanding such taxes were invalidated, and related proceedings were quashed, rendering any appeals unnecessary. The court distinguished this case from others involving hospital furniture. Case-Laws VAT and Sales Tax Wed, 18 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310772