https://www.taxtmi.com/caselaws?id=158216 Orthotics, prosthetics and rehabilitation aids used to make a limb functional were covered by the sales tax exemption for artificial limbs under the Karnataka Sales Tax Act notification. The Court rejected a narrow dictionary-based reading, holding that the object of the exemption required a purposive construction and that appliances fitted to a limb formed part of the artificial limb concept. On that basis, the assessment orders were unsustainable to the extent they treated such devices as taxable. en-us Fri, 16 Feb 1996 00:00:00 +0530 Fri, 18 Oct 2013 12:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158216 Orthotics, prosthetics and rehabilitation aids used to make a limb functional were covered by the sales tax exemption for artificial limbs under the Karnataka Sales Tax Act notification. The Court rejected a narrow dictionary-based reading, holding that the object of the exemption required a purposive construction and that appliances fitted to a limb formed part of the artificial limb concept. On that basis, the assessment orders were unsustainable to the extent they treated such devices as taxable. Case-Laws VAT and Sales Tax Fri, 16 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158216