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2009 (2) TMI 793 - KERALA HIGH COURTSurgical gloves - petitioner filed sales tax returns declaring its turnover taxable at eight per cent under entry 145 - the assessing officer assessed the turnover under entry 125 of the First Schedule to the Act which provides for tax at 12 per cent - Held that:- The position with regard to examination gloves is different because these items are not earmarked as surgical gloves. It is used for the examination of patients and is not of the quality required for use as surgical gloves. The relative lower value reflects the quality of the item and so much so that examination gloves cannot be treated as surgical gloves. Since examination gloves are made of rubber the petitioner is liable to pay tax on this item as rubber product under entry 125 of the First Schedule to the KGST Act. The S.T. revision is consequently allowed in part to the extent indicated above with a direction to the officer to revise the assessment of turnover of surgical gloves both sterilized and non-sterilized at eight per cent under entry 145 and retain the turnover of examination gloves at 12 per cent under entry 125 of the First Schedule to the KGST Act.
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