1996 (2) TMI 482

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly answered on the basis of application of commonsense of understanding, if not, application of the dictionary meaning. 2.. With regard to the final assessment completed under the provisions of the Kerala General Sales Tax Act, 1963, for the assessment year 1989-90, the petitioner-assessee preferred appeal dispute regarding the rate of tax applicable to three items-T.V. stand, fridge stand and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t: "Furniture of all kinds other than those coming under entry 82. " Entry No. 82 is as follows: "Furniture made of bamboo or rattan." Obviously the situation will be governed by entry No. 81 which states and includes furniture of all kinds for our purpose. 5.. The learned counsel brought to our notice the decision of this Court. We have gone through the said decision where item No.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gamaly).   6.. It is in the context of this position, finding that the words "furniture made of iron and steel" are not sufficiently clear as to whether it is referable to household furniture or it can also include furniture in the shape of hospital equipments which was the controversy that was required to be understood and interpreted by the court in the said decision cited. In paragraph ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the use of a family and has to be relating ordinarily to movable personal chattels. 8.. In our judgment "furniture" has to be understood as considered above. A T.V. set and a fridge can never be understood as items of furniture, but are generally understood as electric gadgets. The items in regard to which dispute is raised will have to be understood as accessories thereto there being crystal....