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of <h1>Karnataka HC Grants Tax Exemption for Orthetics & Prosthetics as Artificial Limbs</h1> <h3>Kasturba Hospital Versus Assistant Commissioner of Commercial Taxes, (Assessments), II Circle, Mangalore</h3> Kasturba Hospital Versus Assistant Commissioner of Commercial Taxes, (Assessments), II Circle, Mangalore - [1996] 103 STC 534 (Kar) The Karnataka High Court ruled in favor of the petitioner regarding the exemption of tax on orthetics, prosthetics, and rehabilitation aids under a notification issued by the government. The Court found that these aids should be considered artificial limbs and fall within the scope of the exemption. The orders of the lower authorities were set aside, and the petition was allowed.
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