2001 (3) TMI 1002

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....12.5 per cent on the sales turnover of slotted angles stating that it is an item covered by entry 58 of the First Schedule to the Kerala General Sales Tax Act, 1963, and rejected the claim of the assessee that the item would fall only under entry 68 or entry 82 of the First Schedule to the Act. According to the assessee, the assessee had not effected sales of items such as slotted angles, shelving panels and nuts and bolts together and assembled to form furniture. Further, the assessing authority also allowed the claim for exemption in respect of the sales turnover of slotted angles to export oriented units as prescribed under SRO No. 1727 of 1993. Another contention of the petitioner was that the claim for exemption under rule 9(b)(i) was ....

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....the view that since they are of capable of being used as furniture, it can be deemed to be furniture and hence, it comes under entry 58. Entry 58 deals with furniture excepting those furniture which come under entry 59. There is no case that slotted angles will come under furniture. So, the question to be looked into is whether the slotted angles will come under entry 58. Slotted angles and panels separately sold, are not known or understood as furniture made of iron or steel. It is true that slotted angles and panels can be used to make a rack or ladder, which may be called an item of furniture. According to us, the Explanation only says that slotted angles when assembled form furniture is only to make sure that sales of other things made ....