1991 (11) TMI 241

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.... engaged in the manufacture and sale of barber chairs. He did not include the turnover relating to the sale of barber chairs in the returns. His plea was that he was only a manufacturer in barber chairs. It is a works contract. For the assessment year 1983-84, the assessing authority found that as per the accounts the assessee sold six barber chairs by bill No. 13 dated May 11, 1987 for Rs. 9,000 collecting sales tax and additional sales tax of Rs. 1,080 and Rs. 162 respectively. A best judgment assessment was made. On the basis of suppression of sales of barber chairs detected in the sum of Rs. 55,948, an equal amount was added to cover the probable suppressions and omissions. In effect, the assessee was assessed on a taxable turnover of R....

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