9911796707
TMI Blog1984 (8) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... 78-79 and 1979-80 against the consolidated order of the Tribunal dated 11th October, 1982. Both the revisions involving a common question, are disposed of together by a common order. The assessing officer treated the iron pallets manufactured and supplied by the assessee as furniture, holding them as iron crates. The Assistant Commissioner (judicial) concurred with the assessing officer that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or elsewhere either for use or for ornamental purposes, are called as furniture. The Assistant Commissioner (Judicial) relied on the decisions: Simpson and Co. Ltd. v. State of Madras [1969] 23 STC 379 and Chandan Metal Products Pvt. Ltd. v. State of Gujarat [1969] 23 STC 29 in which the Honourable Madras and Gujarat High Courts respectively laid down that all items of convenience either in the h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Assistant Commissioner (Judicial) has committed an error in coming to the conclusion that the iron pallets are the items of furniture. No doubt, the iron pallets are the items of utility, because they are used to prevent the sugar bags and wheat flour bags from being affected by moisture. The question is whether an item merely of utility is an item of furniture. From the definition given in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey add to the beauty of an office or a business place, wherever they are used for keeping or storing the things in well arranged manner. So an item, which is used for convenience and which has an element of decoration, art or ornament, can be said to be the item of furniture. For these reasons, I hold that the Tribunal rightly accepted the appeal of the assessee. In the result, the revisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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