JUDGMENT K. S. PARIPOORNAN, J. - These are connected cases. The Revenue is the petitioner in this batch of four tax revision 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 was that he was only a manufacturer in barber chairs. It is a works contract. For the assessment year 1983-84, the assessing authority found that as per the accounts the assessee sold six barber chairs by bill No. 13 dated May 11, 1987 for Rs. 9000 collecting sales tax and additional sales tax of Rs. 1,080 and Rs. 162 respectively. A best judgment assessment was made. On the basis of suppression of sales of barber chairs detected in the sum of Rs. 55,948, an equal amount was added to cover the probable suppressions and omissions. In effect, the assessee was assessed on a taxable turnover of Rs. 1,11,896 relating to the sale of barber chairs at 12 per cent. Similar best judgment assessments were made for the years 1984-85, 1985-86 and 1986-87. There were other items for all the four years 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 in incorrect. It cannot be treated as "furniture". The Appellate Tribunal found, that as per the clarification issued by the Government - G.O. (P) No. 56/89/TD dated March 22, 1989, the rate of tax of dental chair has been specified at 5 per cent multi-point and so the said rate should be applicable for the sales turnover of barber chairs also. The assessing authority was directed to revise the tax liability by applying the rate at 5 per cent. The common appellate order so passed by the Sales Tax Appellate Tribunal, for all the four assessment years, is dated July 25, 1990. The assessing authority was directed to revise the tax liability by applying the rate at 5 per cent. The common appellate order so passed by the Sales Tax Appellate Tribunal, for all the four assessment years, is dated July 25, 1990. Aggrieved by the said order, the Revenue has come up in revisions. 2. We heard counsel for the Revenue, Senior Government Pleader Mr. V. C. James as also counsel for the respondent/assessee. The First Schedule to the Kerala General Sales Tax Act, relevant for the four assessment years (1983-84, 1984-85, 1985-86 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 10 in the State by a dealer who is liable to tax under section 5. 143A Sofa sets, dressing tables do. 7 and furniture of all types made of timber, rattan or bamboo. 144 Upholstered furniture do. 12 supported on steel frames. 145 Safes, almirahs and furniture do. 12 or parts thereof made of iron or steel. ------------------------------------------------------------------------ It is under First Schedule, entry 144, the assessments seem to have been made. We are not much concerned as to which entry is applicable in this case, since the assessee did not question the rate of tax levied on the turnover, either before the assessing authority or before the first appellate authority. The only plea put forward before the Appellate Tribunal was, that the rate of tax for dental chair fixed in the clarification 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 Bench, elucidated as to what is meant by the word "furniture" in Deputy Commissioner of Agricultural Income-tax and Sales Tax v. E. V. Industries [1974] 33 STC 308 (Ker) and stated the law thus, at page 311 : "..... Bouvier's Law Dictionary gives an elaborate analysis of the meaning of the word 'furniture'. Govindan Nair, Acting C.J., speaking for the Bench, elucidated as to what is meant by the word "furniture" in Deputy Commissioner of Agricultural Income-tax and Sales Tax v. E. V. Industries [1974] 33 STC 308 (Ker) and stated the law thus, at page 311 : "..... Bouvier's Law Dictionary gives an elaborate analysis of the meaning of the word 'furniture'. It starts by saying furniture is 'personal chattels in the use of a family' and 'the word relates, ordinarily, to movable personal chattels'. Then it proceeds to say, 'it is very general, both in meaning and application; and its meaning changes, so as to take the color of, or be in accord with, the subject to which it is applied'. In that sense, it can apply to household furniture to be used in a drug or other store, as the furniture thereof differ in kind and according to the purpose 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 short ground, the order passed by the Appellate Tribunal cannot stand. The common order of the Appellate Tribunal dated July 25, 1990 is vacated. The orders passed by the assessing authority and confirmed by the Appellate Assistant Commissioner will stand restored. The tax revision cases are allowed Petitions allowed.