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TMI Blog2009 (2) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... nce 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. - 257 of 2007 - - - Dated:- 12-2-2009 - RAMACHANDRAN NAIR C.N. , J. The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J. The petitioner is engaged in manufacture and sale of surgical gloves both steri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Schedule At the point of first sale in the State by a dealer who is liable to tax under section 5. 12% 145 Surgical equipments and instruments, medical implants and injection needles During hearing senior counsel appearing for the petitioner produced samples of products available in the market which go to establish that surgical gloves are made of rubber as well as synthetic materials like neoprene, poly-chloroprene, etc. Further it is also seen that besides sterilized surgical gloves, non-sterilized ones are also sold which could be used by the customer after sterilization in autoclave. The contention raised by the petitioner is that even though surgical gloves produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case decided by the Supreme Court the finding is that syringe is not a glassware but is an hospital equipment or apparatus. Entry 145 provides for rate of tax among other things on all surgical equipments. Surgical equipments are such of the equipment used by surgeons and those associated with surgery. The dictionary meaning of equipment includes articles, clothings, etc., for a purpose. Surgical gloves is an essential equipment for surgeons, nurses, etc., engaged in surgery. Therefore, it is a surgical equipment and so much so surgical gloves, whatever be the material with which it is made, falls under entry 125. It is to be seen that entry 125 excludes rubber products which are covered elsewhere in the First Schedule or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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