https://www.taxtmi.com/caselaws?id=164788 Sales tax classification of gloves depends on their essential character, use and commercial description. Sterilized and non-sterilized surgical gloves, being marketed and used as essential equipment for surgical work, fall within the specific entry for surgical equipment rather than the general entry for rubber products and are taxable at the lower rate. Examination gloves, used for patient examination and differing in quality and marketing from surgical gloves, do not qualify as surgical equipment. They remain taxable under the general rubber-products entry at the higher rate. The specific surgical-equipment entry prevails where goods satisfy its description. en-us Thu, 12 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164788 Sales tax classification of gloves depends on their essential character, use and commercial description. Sterilized and non-sterilized surgical gloves, being marketed and used as essential equipment for surgical work, fall within the specific entry for surgical equipment rather than the general entry for rubber products and are taxable at the lower rate. Examination gloves, used for patient examination and differing in quality and marketing from surgical gloves, do not qualify as surgical equipment. They remain taxable under the general rubber-products entry at the higher rate. The specific surgical-equipment entry prevails where goods satisfy its description. Case-Laws VAT and Sales Tax Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164788