https://www.taxtmi.com/caselaws?id=154429 Catguts-sutures are classifiable as medicine and pharmaceutical preparations rather than unclassified surgical goods for sales tax purposes. The classification depends on their nature, prescribed pharmacopoeial manufacture, therapeutic use in stitching wounds, controlling haemorrhage and aiding healing, and their treatment as drugs under the Drugs and Cosmetics Act. Medicine encompasses surgical remedial agents as well as orally administered substances; surgery forms part of medical treatment. Catguts-sutures therefore do not lose their medicinal character merely because they are used during surgery, and they fall within the applicable category for medicine and pharmaceutical preparations. en-us Thu, 28 Nov 1985 00:00:00 +0530 Wed, 21 Aug 2013 12:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154429 Catguts-sutures are classifiable as medicine and pharmaceutical preparations rather than unclassified surgical goods for sales tax purposes. The classification depends on their nature, prescribed pharmacopoeial manufacture, therapeutic use in stitching wounds, controlling haemorrhage and aiding healing, and their treatment as drugs under the Drugs and Cosmetics Act. Medicine encompasses surgical remedial agents as well as orally administered substances; surgery forms part of medical treatment. Catguts-sutures therefore do not lose their medicinal character merely because they are used during surgery, and they fall within the applicable category for medicine and pharmaceutical preparations. Case-Laws VAT and Sales Tax Thu, 28 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154429