Interpretation of VAT schedule entry and classification of sunglasses as medical devices considered on substantial questions of law.

The Gujarat High Court examined whether entry 28A(ii) of Schedule II to the Gujarat Value Added Tax Act, 2003 was correctly interpreted and whether sunglasses qualify as medical devices. The tax appeal was admitted for consideration on the stated substantial questions of law, leaving those issues open for determination on merits.

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Issues: Whether entry 28A(ii) to Schedule II of the Gujarat Value Added Tax Act, 2003 was correctly interpreted and whether sunglasss are medical devices.

Outcome: The tax appeal was admitted for consideration on the stated substantial questions of law.

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