Sunglasses Classified as "Medical Devices" Under Entry C-107(8); Sales Tax Commissioner Must Comply with Legislative Decision.

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....If the Legislature in its wisdom has included the sunglasses within the category of “Medical Devices and Implants” covered under entry C-107(8) by issuing a notification on 23rd November, 2005, it would not be open to the Commissioner of Sales Tax to hold that non prescriptive sunglasses are not medical devices - HC....