1981 (9) TMI 263

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..... of the Karnataka Sales Tax Act, 1957, read with section 8A of the Karnataka 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 Appellat .....

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..... the Karnataka Sales Tax Act so as to restrict the scope of that entry 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 s .....

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