1975 (11) TMI 140

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....ndents were covered by entry 22 of Schedule E and not by entry 56 of Schedule C of the Bombay Sales Tax Act, 1959?" The facts giving rise to this reference are as follows: The assessee is an importer and reseller of dental equipment and instruments. It is also a manufacturer of dental chairs, which are sold by it. For the period from 1st January, 1960, to 31st December, 1960, the Sales Tax Officer assessed the sales of dental chairs sold by the assessee as falling under entry 56 of Schedule C to the said Act, rejecting the contention of the assessee that these sales were covered by entry 22 of Schedule E to the said Act. The appeal of the assessee to the Assistant Commissioner failed and the assessee filed a second appeal before the Sale....

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....articles have to be taxed has to be gathered from the trade parlance or the common parlance in trade. The question as to what is the meaning given to a term used in an entry in common parlance is a question of fact to be determined on evidence and, in the absence of such evidence, the entries could be construed according to their dictionary meaning. In the present case, we find that the Tribunal has taken documentary evidence by way of five letters relied upon by the assessee and has accepted the correctness of the statements made therein. This documentary evidence clearly establishes, as held by the Tribunal, that a dental chair, in commercial parlance, is regarded as a physiotherapy equipment and not as furniture. In view of the evidence ....