https://www.taxtmi.com/caselaws?id=164788 The High Court of Kerala ruled in favor of the petitioner in the case concerning the tax rate on surgical gloves. The court held that sterilized surgical gloves are classified as surgical equipment and should be taxed at 8%. Non-sterilized surgical gloves were also categorized under the same entry due to their intended use. However, examination gloves were considered lower quality and not suitable for surgical purposes, thus falling under the 12% rubber products entry. The court directed the assessing officer to revise the assessment accordingly, taxing surgical gloves at 8% and examination gloves at 12%. 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 The High Court of Kerala ruled in favor of the petitioner in the case concerning the tax rate on surgical gloves. The court held that sterilized surgical gloves are classified as surgical equipment and should be taxed at 8%. Non-sterilized surgical gloves were also categorized under the same entry due to their intended use. However, examination gloves were considered lower quality and not suitable for surgical purposes, thus falling under the 12% rubber products entry. The court directed the assessing officer to revise the assessment accordingly, taxing surgical gloves at 8% and examination gloves at 12%. Case-Laws VAT and Sales Tax Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164788