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Home Highlights August 2012 Year 2012 This

If the Legislature in its wisdom has included the sunglasses ...


Sunglasses Classified as "Medical Devices" Under Entry C-107(8); Sales Tax Commissioner Must Comply with Legislative Decision.

August 17, 2012

Case Laws     VAT and Sales Tax     HC

If the Legislature in its wisdom has included the sunglasses within the category of “Medical Devices and Implants” covered under entry C-107(8) by issuing a notification on 23rd November, 2005, it would not be open to the Commissioner of Sales Tax to hold that non prescriptive sunglasses are not medical devices - HC

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