1996 (2) TMI 471

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..... tax the turnover relating to orthetics, prosthetics and rehabilitation aids on the ground that the benefit of the notification issued by the Government under section 8A of the Karnataka Sales Tax Act exempting the tax payable under the Act in respect of artificial limbs could not be extended to the petitioner. All that the assessing authority stated was that the exemption is applicable to prosthet .....

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..... the limbs useful as otherwise, such limbs cannot be used at all. Thereby, when the limbs could be used only with the necessary aids, such aids must be deemed to be artificially helping the limbs and therefore, they are artificial limbs. 3.. Learned Government Pleader sought to support the orders made by the authorities below. 4.. The notification issued under section 8A of the Karnataka Sales .....

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..... nimal use. Therefore, it must be understood that such artificial fitment itself is a kind of limb coming within the scope of the notification exempting the payment of tax under the Act. The approach of the department is unimaginative and unrealistic and therefore, we cannot accept the same. 5.. In the circumstances, the orders made by the authorities in so far as these items are concerned shall .....

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