Inclusive sales tax entry for surgical goods covers items used exclusively in surgery, including catgut sutures.

Catgut sutures were held to fall within the inclusive expression "surgical goods" in Entry 208 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The court reasoned that the entry covers not only items expressly named but also goods used exclusively for surgical purposes, especially where the listed items are illustrative of articles with possible multiple or doubtful uses. As catgut sutures are used only for closing wounds in surgery, they were properly classified as surgical goods and made taxable under the entry; the writ petition succeeded and the revisional order was set aside.

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Issues: Whether catgut sutures fall within Entry 208 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as surgical goods.

Analysis: Entry 208 is an inclusive entry covering all surgical goods. The goods specifically named in the entry are illustrative of items that may have multiple or doubtful uses, whereas goods used only for surgical purposes are also covered by the wider expression. Catgut sutures are used for closing wounds in surgery and are not used for any other purpose.

Conclusion: Catgut sutures fall within Entry 208 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 and are taxable as surgical goods.

Final Conclusion: The writ petition succeeded, the revisional order was set aside, and the classification of catgut sutures as surgical goods was affirmed.

Ratio Decidendi: Where a sales tax entry uses inclusive language covering all surgical goods, articles used exclusively for surgical purposes fall within the entry even if they are not expressly listed.

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