https://www.taxtmi.com/caselaws?id=164591 Diagnostic films and medical X-ray films were held not to fall within item 31 of Schedule B to the Punjab Value Added Tax Act, 2005 as "medical equipment/devices". The Court relied on the structure of another VAT schedule, which separately listed X-ray films and diagnostic films alongside medical equipment, devices and implants, indicating that these goods formed a distinct class and could not be subsumed within the word "devices". The contrary reliance on dictionary meaning and common parlance was rejected, and the claimed 4% taxation treatment was denied. en-us Tue, 02 Feb 2010 00:00:00 +0530 Fri, 17 Oct 2014 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164591 Diagnostic films and medical X-ray films were held not to fall within item 31 of Schedule B to the Punjab Value Added Tax Act, 2005 as "medical equipment/devices". The Court relied on the structure of another VAT schedule, which separately listed X-ray films and diagnostic films alongside medical equipment, devices and implants, indicating that these goods formed a distinct class and could not be subsumed within the word "devices". The contrary reliance on dictionary meaning and common parlance was rejected, and the claimed 4% taxation treatment was denied. Case-Laws VAT and Sales Tax Tue, 02 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164591