https://www.taxtmi.com/caselaws?id=348779 Blood bank equipment specially designed for collection, storage, processing, separation and thawing of blood was held to fall within the specific entry for "Medical Equipments, Devices and Implants" under Entry 61 of the III Schedule to the Karnataka Value Added Tax Act, 2003. Applying the common parlance and trade parlance tests, the Court treated blood collection monitors, storage refrigerators, deep freezers, platelet agitators, plasma expressers and cryobaths as integrally connected with diagnosis and treatment in hospitals and blood banks. The distinction sought to be drawn between blood bank equipment and medical equipment was rejected as artificial, and the residuary entry was held inapplicable. en-us Mon, 11 Sep 2017 00:00:00 +0530 Fri, 27 Apr 2018 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348779 Blood bank equipment specially designed for collection, storage, processing, separation and thawing of blood was held to fall within the specific entry for "Medical Equipments, Devices and Implants" under Entry 61 of the III Schedule to the Karnataka Value Added Tax Act, 2003. Applying the common parlance and trade parlance tests, the Court treated blood collection monitors, storage refrigerators, deep freezers, platelet agitators, plasma expressers and cryobaths as integrally connected with diagnosis and treatment in hospitals and blood banks. The distinction sought to be drawn between blood bank equipment and medical equipment was rejected as artificial, and the residuary entry was held inapplicable. Case-Laws VAT and Sales Tax Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348779