IMPERIAL SURGICO INDUSTRIES LUCKNOW Vs. COMMISSIONER SALES TAX

JUDGEMENT

(1.) THE assessee manufactures and sells operation tables, beds including fowler beds, bedside lockers, dressing carriages, instrument cabinets, revolving stools, instrument trollies, instrument tables and self-propelling chairs. It was assessed to sales tax under the U.P. Sales Tax Act for the assessment year 1957-58. The Sales Tax Officer treated the aforesaid items as furniture and levied tax at the rate of one anna per rupee by virtue of Notification No. ST-905/X dated 31st March, 1956, issued under section 3-A of the U.P. Sales Tax Act. The item "furniture" is entered at serial No. 14 in the list appended to that notification. The Sales Tax Officer repelled the contention of the assessee that the items sold by it constituted hospital equipment and not furniture and was, therefore, liable to tax under section 3 of the Act at the lower rate prescribed therein. The assessee filed an appeal and the Judge (Appeals) Sales Tax allowed the appeal in respect of the turnover of operation tables only. He held that operation tables could not be described as furniture. The revision application filed thereafter by the assessee was dismissed by the Judge (Revisions) Sales Tax. At the instance of the assessee, the Judge (Revisions) has made the instant reference to this Court for its opinion on the following question :

(2.) THE entry in Notification No. ST-905/X dated 31st March, 1956, speaks of "furniture". Webster defines "furniture" as "that with which anything is furnished or supplied" and "articles used for convenience or decoration in a house or apartment." In Chambers's Twentieth Century Dictionary "furniture" is defined as "movables, either for use or ornament, with which a house is equipped." Articles which are employed for the purpose of convenience or for decoration in a dwelling place are described as furniture. They are articles which supply the daily conveniences of the common man in relation to the place where he lives. They may be articles of furniture now deemed essential to civilized living such as chairs, tables, beds and cupboards. They may include articles of greeter refinement or luxury, such as sofas, carpets and articles of ornament and decoration. Whether an article can be described as furniture turns upon its function in relation to the daily needs of convenient living.

(3.) IN our opinion, it has not been established that the articles in question in this reference are liable to be classified as "furniture" within the meaning of Notification No. ST-9051X doted 31st March, 1956. They should be treated as articles chargeable under section 3 of the U.P. Tax Act. We answer the question referred accordingly. The assessee is entitled to its costs which we assess at Rs. 100. Counsel's fee is also assessed in the same figure. Reference answered accordingly.