1981 (9) TMI 263

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..... aka Sales Tax (Amendment) Act, 1976, the two questions urged by the petitioner are these: (i) Whether the assessing officer was justified in making a best judgment assessment of the turnover; and (ii) Whether the brass cradle manufactured by the assessee, could be treated as furniture for levy of tax. The Karnataka Appellate Tribunal has given reasons for upholding the best judgment assessme .....

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..... y to wooden furniture only. But that amendment was made subsequent to the assessment year in question and hence has no application to the present case. We do not see why furniture manufactured out of wood only should be regarded as furniture and furniture manufactured out of metal should not be regarded as furniture. We do not see any good ground to admit this petition and accordingly we dismi .....

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