The judgment of the Court was delivered by

PATHAK, J. - 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 :

"Whether the rest of the articles manufactured by the applicant-dealer are to be classified as unclassified items chargeable under section 3 as contended by the applicant or they fall within the operation of section 3-A under the category of furniture ?"

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.

It is urged on behalf of the revenue that the articles in question in this case, though intended for use in a hospital, are nevertheless amenable to a comparable use in a dwelling place. It is said that they correspond, with some variations, to articles in normal use in the home and that there is nothing in their design or equipment which precludes them from being put to a domestic use. Now, there is nothing in the statement of the case or in the orders of the Sales Tax Officer, the Judge (Appeals) Sales Tax and the Judge (Revisions) Sales Tax indicating the description, design and equipment of these several articles. It was for the revenue, which justifies the application of the higher rate under the notification on the ground that the articles constitute furniture, to place before the Judge (Appeals) and the Judge (Revisions) appropriate material indicating that by reason of the description, design and equipment of the articles they are liable to be described as furniture. There is no indication in the record before us to show that ouch material was placed. The record does not refer to any such material. On the contrary, learned counsel for the assessee has produced before us a printed copy of the catalogue of items manufactured by the assessee and supplied as modern hospital equipment Learned counsel for the revenue does not dispute that