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TMI Blog1978 (12) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Act, 1969, as the Gujarat Sales Tax Tribunal held, inter alia, reversing the decision of the Deputy Commissioner of Sales Tax on an application made by the opponent-assessee under section 62 of the Gujarat Sales Tax Act, 1969, that the sale of the dental chair is covered under the residuary entry 13 of Schedule III to the aforesaid Act and not entry 73 of Schedule II-Part A, as held by the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he dental chair, which is a special kind of apparatus or tool without which a dental surgeon would not be able to perform his job as a dental surgeon, is an article of furniture. The dictionary meaning of "furniture" is well-known. In Webster's Dictionary, Second Edition, "furniture" has been defined to mean "an article of convenience or decoration used to furnish a house". The word "furniture" me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the question that the sale of the dental chair would be covered by the residuary entry 13 to Schedule III to the Gujarat Sales Tax Act, 1969, as held by the Tribunal. The question is, therefore, answered against the revenue and in favour of the assessee. There will be no order as to costs since the opponent-assessee has not thought fit to appear in person or through an Advocate. Reference answere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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