https://www.taxtmi.com/caselaws?id=163667 Intra ocular lenses supplied and implanted during cataract surgery are classifiable as medical implants under entry 145 of the Kerala General Sales Tax Act, 1963, because they are surgically inserted inside the human body as an artificial replacement for the natural lens. Entry 136, which refers to spectacles, glasses, goggles and lenses, is confined to externally used optical goods and does not extend to a lens implanted during treatment. The tax treatment therefore turns on the therapeutic function and mode of use of the goods, with implanted lenses falling within the specific entry for medical implants. en-us Wed, 25 Oct 2006 00:00:00 +0530 Sat, 17 Feb 2024 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163667 Intra ocular lenses supplied and implanted during cataract surgery are classifiable as medical implants under entry 145 of the Kerala General Sales Tax Act, 1963, because they are surgically inserted inside the human body as an artificial replacement for the natural lens. Entry 136, which refers to spectacles, glasses, goggles and lenses, is confined to externally used optical goods and does not extend to a lens implanted during treatment. The tax treatment therefore turns on the therapeutic function and mode of use of the goods, with implanted lenses falling within the specific entry for medical implants. Case-Laws VAT and Sales Tax Wed, 25 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163667