1991 (7) TMI 317

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..... rate of tax on the sale turnover of tables, stools, trays, etc., sold by the assessee to the match factories to the tune of Rs. 31,850. According to the assessee the rate of tax is at 4 per cent. The plea of the assessee was not accepted by the assessing authority or the Appellate Assistant Commissioner who held the rate of tax to be at 8 per cent treating the articles sold to fall under entry 121 .....

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..... ed in homes, offices, factories, etc". In common parlance the expression "furniture" would include specially designed furniture also. Merely because the furniture sold to the match factory was put to a particular use, shall not detract from its characteristic of being "furniture". It would be a misnomer if the specially designed furniture is treated as an "equipment" for the match factory. The T .....

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