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2006 (10) TMI 413 - HC - VAT and Sales TaxLevy of Service tax - Kerala General Sales Tax Act, 1963 (KGST Act) - Supply of intra ocular lens - cataract operation involves replacement of natural lens with an artificial lens - HELD THAT:- Even though an implanted lens also is a lens and is used for the purpose of gaining or improving vision, the same, in our opinion is not covered by entry 136 which provides for spectacles, glasses, goggles, lenses, etc., which are externally used. In other words, whatever is implanted in the body irrespective of its purpose, is a medical implant specifically covered by entry 145 of the First Schedule to the Act. This certainly takes in lens used in cataract surgery. Same is the position in regard to metal rods implanted to substitute or strengthen bones, stent implanted in blood vessels, etc. In other words, all materials implanted in human body come within the description of "medical implants ". Therefore, we are of the view that the lenses sold by the petitioner through surgical implants in cataract surgery attract tax under entry 145 of the First Schedule to the KGST Act as medical implant, and not under entry 136 of the First Schedule covering spectacles, goggles, lenses, etc. It is seen that petitioner was well aware of petitioner's liability under the KGST Act and, therefore, took registration and paid tax on turnover which they considered taxable. Therefore, this issue does not merit consideration by us. Apart from this, we do not think in revisional proceedings, this court enjoys the power to grant relief of the nature prayed for by the petitioner. The sales tax revision cases are disposed of as above.
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