https://www.taxtmi.com/caselaws?id=410408 Intra-ocular lenses were treated as exempt goods under the Tamil Nadu General Sales Tax Act because they were specifically notified in the Third Schedule as aids for physically disadvantaged persons. The text rejects any implied condition that the exemption applied only when the lenses were sold directly to the end user, because no such restriction appeared in the statutory language. On that basis, the same exemption was extended to inter-State sales under the Central Sales Tax Act. The discussion frames the exemption as part of medical welfare policy and concludes that sales tax on intra-ocular lenses was not sustainable. en-us Thu, 15 Jul 2021 00:00:00 +0530 Sat, 31 Jul 2021 09:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410408 Intra-ocular lenses were treated as exempt goods under the Tamil Nadu General Sales Tax Act because they were specifically notified in the Third Schedule as aids for physically disadvantaged persons. The text rejects any implied condition that the exemption applied only when the lenses were sold directly to the end user, because no such restriction appeared in the statutory language. On that basis, the same exemption was extended to inter-State sales under the Central Sales Tax Act. The discussion frames the exemption as part of medical welfare policy and concludes that sales tax on intra-ocular lenses was not sustainable. Case-Laws VAT and Sales Tax Thu, 15 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410408