https://www.taxtmi.com/caselaws?id=412076 Hospital beds and OT lights were held to fall within the "medical equipment" entry because the qualifying word "medical" requires a purposive, functional test focused on diagnosis, treatment, cure or patient care. On that basis, items specially designed for patient care were classified under Entry 111 of Schedule IV and not as mere furniture. Bedside cabinets and lockers, although useful in a hospital environment, did not directly or indirectly partake in diagnosis or treatment and could serve ordinary furniture needs, so they were placed in the residuary entry of Schedule V. The assessment orders were set aside in part and fresh assessments were directed on that classification basis. en-us Tue, 29 Jun 2021 00:00:00 +0530 Thu, 09 Sep 2021 08:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412076 Hospital beds and OT lights were held to fall within the "medical equipment" entry because the qualifying word "medical" requires a purposive, functional test focused on diagnosis, treatment, cure or patient care. On that basis, items specially designed for patient care were classified under Entry 111 of Schedule IV and not as mere furniture. Bedside cabinets and lockers, although useful in a hospital environment, did not directly or indirectly partake in diagnosis or treatment and could serve ordinary furniture needs, so they were placed in the residuary entry of Schedule V. The assessment orders were set aside in part and fresh assessments were directed on that classification basis. Case-Laws VAT and Sales Tax Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412076