https://www.taxtmi.com/caselaws?id=164788 For sales tax classification under the Kerala General Sales Tax Act, the essential character, function and commercial description of the goods govern whether they fall within the specific surgical-equipment entry or the general rubber-products entry. Sterilised and non-sterilised surgical gloves, being used and marketed as surgical appliances, were treated as surgical equipment under entry 145, with the material used not altering that character. Examination gloves, however, were used for patient examination, were not marketed as surgical gloves, and remained classifiable as rubber products under entry 125. The note reflects that a specific entry prevails over a general entry when the goods answer the specific 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 For sales tax classification under the Kerala General Sales Tax Act, the essential character, function and commercial description of the goods govern whether they fall within the specific surgical-equipment entry or the general rubber-products entry. Sterilised and non-sterilised surgical gloves, being used and marketed as surgical appliances, were treated as surgical equipment under entry 145, with the material used not altering that character. Examination gloves, however, were used for patient examination, were not marketed as surgical gloves, and remained classifiable as rubber products under entry 125. The note reflects that a specific entry prevails over a general entry when the goods answer the specific description. Case-Laws VAT and Sales Tax Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164788