1984 (8) TMI 301

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.... India Ltd. amounts to furniture, these revisions are filed by the Revenue for the assessment years 1978-79 and 1979-80 against the consolidated order of the Tribunal dated 11th October, 1982. Both the revisions involving a common question, are disposed of together by a common order. The assessing officer treated the iron pallets manufactured and supplied by the assessee as furniture, holding t....

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....ings for doors and windows. From this definition, it is clear that the items which are put in the houses or elsewhere either for use or for ornamental purposes, are called as furniture. The Assistant Commissioner (Judicial) relied on the decisions: Simpson and Co. Ltd. v. State of Madras [1969] 23 STC 379 and Chandan Metal Products Pvt. Ltd. v. State of Gujarat [1969] 23 STC 29 in which the Honour....

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....for the sake of convenience, and therefore, they are covered within the ambit of furniture. In my opinion, the Assistant Commissioner (Judicial) has committed an error in coming to the conclusion that the iron pallets are the items of furniture. No doubt, the iron pallets are the items of utility, because they are used to prevent the sugar bags and wheat flour bags from being affected by moisture.....