Hospital supplies of lenses and spectacles held taxable, with prior Division Bench precedent defeating the writ appeal.

Sale or supply of intra ocular lenses, spectacles and goggles by an eye hospital was treated as taxable under sales tax law, because the dispute was covered by an earlier Division Bench precedent on hospital supplies made in the course of treatment. The earlier single Judge view did not assist the appellant, and the writ appeal was dismissed. The Court noted that the appellant could still pursue statutory appellate or revisional remedies on other issues arising from the assessment and penalty orders.

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Issues: Whether the sale or supply of intra ocular lenses, spectacles and goggles by an eye hospital was exigible to sales tax, and whether the writ appeal could survive in view of the binding Division Bench precedent.

Analysis: The dispute was treated as covered by an earlier Division Bench decision of the same High Court on the tax liability of hospitals in respect of items supplied in the course of treatment. In view of that precedent, the earlier single Judge view did not avail the appellant. The Court also noted that the appellant could pursue the statutory appellate or revisional remedy on other issues arising from the assessment and penalty orders.

Conclusion: The sales tax demand was upheld in principle and the writ appeal was dismissed.

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