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<h1>Sunglasses not considered medical devices under Gujarat VAT Act, Tax Appeal dismissed</h1> <h3>STATE OF GUJARAT Versus TITAN INDUSTRIES LTD.</h3> The High Court of Gujarat held that 'Sunglasses' cannot be classified as 'medical devices' under entry 28A (ii) of the Gujarat Value Added Tax Act, 2003, ... - The High Court of Gujarat admitted a Tax Appeal to consider substantial questions of law regarding the interpretation of entry 28A (ii) of the Gujarat Value Added Tax Act, 2003 and whether 'Sunglasses' can be classified as 'medical devices'. Shri Tanvish Bhatt waived service of notice of admission on behalf of the respondent.