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TMI Blog1991 (11) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... cases. The same assessee to sales tax is the respondent in all the cases. An identical question arises for consideration in all the four cases which relate to the four assessment years 1983-84, 1984-85, 1985-86 and 1986-87. The respondent/assessee is engaged in the manufacture and sale of barber chairs. He did not include the turnover relating to the sale of barber chairs in the returns. His plea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which were brought to tax. In the first appeals, the assessee did not question the taxability of barber chairs at all. The rate of tax levied was also not questioned. In second appeals, the only plea of the assessee was that the levy of tax at the rate of 12 per cent on the sales turnover of barber chairs is incorrect. It cannot be treated as "furniture". The Appellate Tribunal found, that as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 and 1986-87] before substitution by Finance Act 18 of 1987 contained the following four entries: -------------------------------------------------------------------------------- Sl. Description of goods Point of levy Rate of No. tax -------------------------------------------------------------------------------- 143 Upholstered furniture At the point of first sale in 10 the State by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication issued by the Government dated March 22, 1989 should apply in the case of barber chairs also. We are unable to accept the above plea. Dental chair is a special kind of apparatus or tool without which a dental surgeon would not be able to perform his job and it cannot be said to be an article of "furniture". But, a barber chair is different. Govindan Nair, Acting C.J., speaking for the Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which they are intended to subserve. It can also apply to those equipments to be employed in several places for ornament, or to promote comfort, or to facilitate the business therein." 3.. We have no hesitation to hold that barber chair will be "furniture" and is different from a dental chair. The clarification issued regarding dental chair cannot be applied in the case of barber chair. On this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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