Kerala High Court rules on tax rates for surgical gloves: Sterilized gloves taxed at 8%, examination gloves at 12%.

The High Court of Kerala ruled in favor of the petitioner in the case concerning the tax rate on surgical gloves. The court held that sterilized surgical gloves are classified as surgical equipment and should be taxed at 8%. Non-sterilized surgical gloves were also categorized under the same entry due to their intended use. However, examination gloves were considered lower quality and not suitable for surgical purposes, thus falling under the 12% rubber products entry. The court directed the assessing officer to revise the assessment accordingly, taxing surgical gloves at 8% and examination gloves at 12%.

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The High Court of Kerala delivered a judgement in the case of Ramachandran Nair C.N. The petitioner was involved in the manufacture and sale of surgical gloves made of rubber. The petitioner declared their turnover of surgical gloves as taxable at 8%, but the assessing officer assessed it at 12% under a different entry. The petitioner's appeals were unsuccessful, and a revision petition was filed to address the question of the tax rate on surgical and examination gloves.

The court heard arguments from both the petitioner and the government pleader. The petitioner argued that the gloves should be assessed under the 8% tax rate entry as surgical equipment, while the government pleader contended that they should be assessed at 12% under the rubber products entry. The petitioner referenced previous court decisions to support their argument that surgical gloves should be considered surgical equipment, regardless of the material they are made from.

The court ultimately ruled in favor of the petitioner, concluding that sterilized surgical gloves fell under the surgical equipment entry and should be taxed at 8%. Non-sterilized surgical gloves were also considered assessable under the same entry due to their intended use. Examination gloves, however, were deemed to be of lower quality and not suitable for surgical use, thus falling under the 12% rubber products entry. The court allowed the revision in part, directing the officer to revise the assessment of surgical gloves at 8% and examination gloves at 12%.

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