9911796707
TMI Blog2009 (2) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... equipment and instruments, medical implants and injection needles. However, since the product is made of 100 per cent natural rubber, the assessing officer assessed the turnover under entry 125 of the First Schedule to the Act which provides for tax at 12 per cent on all rubber products and products of a mixture of rubber and synthetic rubber. The appeals filed by the petitioner at two levels were unsuccessful and hence this revision petition is filed raising the question of rate of tax on surgical gloves and examination gloves. We have heard senior counsel Shri Joseph Markose appearing for the petitioner and the Government Pleader appearing for the respondent. In order to appreciate the contentions raised we have to refer to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc., which are covered by other specific entries providing for tax on such rubber products. The counsel for the petitioner has relied on the decision of this court in State of Kerala v. N.D. Narayanan Nambiar [2008] 11 VST 380; [2004] 2 KLT 186 and that of the Supreme Court in Indo International Industries v. Commissioner of Sales Tax, Uttar Pradesh [1981] 47 STC 359 and contended that surgical gloves are used generally by surgeons and those engaged in surgery and, therefore it is a surgical equipment. Even though the decisions referred to are not exactly on the point arising in this case both the decisions support the petitioner because the literal meaning was not accepted by the court for the purpose of deciding the rate of tax on the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the assessment under entry 125 at 12 per cent. So far as non-sterilized surgical gloves are concerned there is specific instruction in the product cover that they are also made as surgical gloves and marketed as such but with instruction to sterilize it before use in autoclave. Instructions are seen printed in the cover. In other words, non-sterilized surgical gloves are also assessable as surgical equipment under entry 145. It is also worthwhile to note that along with surgical equipment under entry 145 medicines and drugs of all kinds, medicated bandages, surgical cotton, absorbent cotton, wool, I. P. bandage are all taxable at the same rate of eight per cent under entries 87 and 88 of the First Schedule. The legislative intention to p ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
