9911796707
TMI Blog2005 (3) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... 145 of the First Schedule to the Kerala General Sales Tax Act, 1963 as it stood prior to April 1, 1984, which read as follows: Sl. No. Description of goods Point of levy Rate of tax 145. Safes, almirahs and furniture made of iron or steel At the point of first sale in the State by a dealer who is liable to tax under section 5 Aggrieved by the order of the assessing authority, assessee took up the matter in appeal before the Deputy Commissioner (Appeals). 12 per cent. Deputy Commissioner accepted the contention of the assessee and directed the assessing authority to assess the turnover at 6 per cent as an item coming under entry 45 of the First Schedule. Aggrieved by the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assembled or detached as and when required. Assessee took up the matter in appeal as T.A. No. 808 of 1995. Tribunal placing reliance on the decision of the Madras High Court in State of Tamil Nadu v. Poornima Agencies (Tax Case No. 977 of 1979 dated December 5, 1979) took the view that slotted angles, plates, shelves, bolts and nuts cannot be termed as furniture and office equipment. The Tribunal also held that the Revenue has not placed any material to show that slotted angles, panels, etc., sold by the assessee were of the category which could only be used as parts of furniture or were intended to be used as furniture. Tribunal directed the assessing authority to assess the turnover of slotted angles, panels, etc., at 6 per cent under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der, which may be called as an item of furniture, cannot be a factor to hold that the word "furniture" made of iron or steel will take within its fold, even the component part or parts thereof. 12 per cent. 5.. We may with due respect submit that the Legislature in entry 145 as it stood prior to April 1, 1984 had correctly used the expression safes, almirah and furniture. The word "safe" has been defined in the Chambers 20th Century dictionary to mean a chest or closet, a ventilated box or cupboard. The word "almirah" has been defined as follows: Wardrobe, movable cupboard, cabinet, etc. "Furniture" has been defined as follows: "movables, either for use or ornament, with which a house is equipped; equipment; decoration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those words so that slotted angles and panels made of iron or steel would fall under entry 145. Even though slotted angles may be used or are fit for other purposes, the same will not affect classification of the item for the purposes of levy of tax which has to be done based on main or normal use of the item. No one can have a doubt that the usual or normal use of slotted angles and panels is to make furniture. We therefore find no ambiguity either in the unamended entry 145 or the amended entry 145 by which the position is made explicit. We are therefore of the view, that slotted angles and panels would fall within the expression "furniture" and would also fall under entry 145. We also reject the argument of the assessee that item will c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
