https://www.taxtmi.com/caselaws?id=48282 Catgut sutures were held to fall within the inclusive expression "surgical goods" in Entry 208 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The court reasoned that the entry covers not only items expressly named but also goods used exclusively for surgical purposes, especially where the listed items are illustrative of articles with possible multiple or doubtful uses. As catgut sutures are used only for closing wounds in surgery, they were properly classified as surgical goods and made taxable under the entry; the writ petition succeeded and the revisional order was set aside. en-us Mon, 26 Mar 2007 00:00:00 +0530 Mon, 24 Mar 2014 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48282 Catgut sutures were held to fall within the inclusive expression "surgical goods" in Entry 208 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. The court reasoned that the entry covers not only items expressly named but also goods used exclusively for surgical purposes, especially where the listed items are illustrative of articles with possible multiple or doubtful uses. As catgut sutures are used only for closing wounds in surgery, they were properly classified as surgical goods and made taxable under the entry; the writ petition succeeded and the revisional order was set aside. Case-Laws VAT and Sales Tax Mon, 26 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48282