9911796707
TMI Blog2007 (3) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... J.]. - The petitioner has challenged an order passed in the revision by the Deputy Commissioner of Commercial Taxes-the first respondent on 22-12-2006. This writ petition was entertained basically on the ground that the petitioner had claimed that the order in the revision was passed without hearing him. Counter-affidavit has been filed, in which it has been stated that the petitioner was given am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Seventh Schedule to the Act under the category of General Goods. It is nobody's case that 'catgut sutures' are used for any other purposes than surgical purposes. It is well known that these sutures are used for the purpose of closing the wounds. In the Encyclopedia Britannica, it is mentioned that 'catgut sutures' are made from sheep intestines and are absorbable in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within this Entry for the purpose of levy of tax. According to the learned Special Standing Counsel for Commercial Taxes and according to the revisional authority, the items which are mentioned in Entry 208 of the First Schedule to the Act are the only items which can be taxed under this Entry. That is not correct view. A bare perusal of Entry 208 of the First Schedule to the Act shows that all s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t about their use or have multiple uses including surgical use they have been specifically mentioned. For example surgical knives and like goods, which are used in surgeries, are not mentioned in Entry 208. But nobody can say that various types of surgical knives used in surgeries are not included in Entry 208. We are fortified in our view by the judgment of the Supreme Court in Johnson & Johnson ..... X X X X Extracts X X X X X X X X Extracts X X X X
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