1967 (10) TMI 63

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....see in this tax revision case is, whether "garage stools" are within entry 44 of Schedule I of the Madras General Sales Tax Act, 1959. The Tribunal's view is that they do fall within it. In our opinion, the Tribunal is right. The contention for the assessee is that the words "furniture of all types including those made of steel" in entry 44 should be interpreted in the light of the preceding words....