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October 19, 2026   Case Laws Income Tax
Construction Cost Evidence for Flat Sales Requires Capital-Gains Recalculation While Reassessment Remains Valid After Proper Notice
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Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expenditure remains allowable.
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Speaking-order requirements protect importers where reassessment changes classification and value without proven grounds or procedural fairness.
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Home › Highlights › VAT and Sales Tax › 2012 › August, 2012 › This
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VAT and Sales Tax

If the Legislature in its wisdom has included the sunglasses...

Sunglasses Classified as "Medical Devices" Under Entry C-107(8); Sales Tax Commissioner Must Comply with Legislative Decision.

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VAT and Sales Tax August 17, 2012 Case Laws HC
If the Legislature in its wisdom has included the sunglasses within the category of “Medical Devices and Implants” covered under entry C-107(8) by issuing a notification on 23rd November, 2005, it would not be open to the Commissioner of Sales Tax to hold that non prescriptive sunglasses are not medical devices - HC
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