1990 (6) TMI 204

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....id goods, under entry 145 of the First Schedule to the Kerala General Sales Tax Act, which runs as follows: "Safes, almirahs and furniture made of iron or steel." (The entry as it stood during the relevant assessment year 1982-83 and before the amendment by Kerala Finance Act, 1984). The Appellate Tribunal held that angles and panels will be taken in by the word "furniture" occurring in entry 145 of the First Schedule to the Kerala General Sales Tax Act. Aggrieved by the aforesaid decision of the Sales Tax Appellate Tribunal dated 26th September, 1988, the assessee has come up in revision. 2.. We heard counsel for the assessee-revision-petitioner, Mr. Ramachandran Nair of M/s. Menon and Pai and counsel for the Revenue-respondent, l....

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.... (2) of section 5. -------------------------------------------------------------------------------------------------------------------- Sl. Description of goods Point of levy Rate of No. tax -------------------------------------------------------------------------------------------------------------------Furniture 143 Upholstered furniture At the point of first sale in the State by a dealer who is liable to tax under section 5 10 143A Sofa sets, dressing tables and furniture of all types made of timber, rattan or bamboo do. 7 144 Upholstered furniture supported on steel frames. do. 12 145 Safes, almirahs and furniture made of iron or steel do. 12." ------------------------------------------------------------------....

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.... furniture. Before the amendment, the entry is not capable of taking in various components sold separately. 5.. The three decisions brought to our notice are distinguishable. In Chandan Metal Products Pvt. Ltd. v. State of Gujarat [1969] 23 STC 29 (Guj), the items involved were shelving racks and binstaks sold as such. Shelving rack sold can be used as such in an office or an industrial organisation for the purpose of keeping files, etc. Binstak was held to be a part of office furniture or a furniture of a place of business. Since both of them by themselves were capable of being used as articles of furniture, the courtheld that they will come within the relevant entry "furniture " occurring in entry 44H of Schedule C to the Bombay Sales ....