TMI Blog2006 (10) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... rrespective 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king fifty per cent addition to the purchase turnover. Even though petitioner contested the assessments, the same was unsuccessful at two levels. These revision cases are filed against the common order of the Tribunal sustaining the assessments confirmed in first appeal. The liability of a hospital for the purpose of sales tax was considered by this court in the decision in P.R.S. Hospital v. State of Kerala [2003] 11 KTR 176(1). This court held that hospitals selling medicines in the course of medical treatment will be liable to pay tax. Replacement of natural lens with artificial lens supplied by hospital through implantation is not different from sale of medicines. While lens is inserted in the eye in place of natural lens in cataract su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... glasses, goggles, rough blank lenses, framed attachments, parts and accessories thereof. At the point of first sale in the State by a dealer who is liable to tax under section 5. 8% (1)Reported as Malankara Orthodox Syrian Church v. Sales Tax Officer [2004] 135 STC 224 (Ker). 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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