https://www.taxtmi.com/caselaws?id=161706 Diagnostic kits used in laboratory diagnosis, even when not applied on the human body, were held to fall within the medicines entry for medicinal formulations or preparations for diagnosis. The Court rejected a narrow reading of "externally" as limited to use on the surface of the body, relying on the long-settled construction that diagnostic reagents used for laboratory testing are covered by that entry. Because the goods were classified as medicinal formulations, they could not also be treated as scientific or laboratory instruments or equipment. The kits were therefore classifiable under the medicines entry and not under the laboratory instruments entry. en-us Thu, 06 May 2004 00:00:00 +0530 Tue, 04 Feb 2014 16:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161706 Diagnostic kits used in laboratory diagnosis, even when not applied on the human body, were held to fall within the medicines entry for medicinal formulations or preparations for diagnosis. The Court rejected a narrow reading of "externally" as limited to use on the surface of the body, relying on the long-settled construction that diagnostic reagents used for laboratory testing are covered by that entry. Because the goods were classified as medicinal formulations, they could not also be treated as scientific or laboratory instruments or equipment. The kits were therefore classifiable under the medicines entry and not under the laboratory instruments entry. Case-Laws VAT and Sales Tax Thu, 06 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161706