1996 (2) TMI 471

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....de by S. RAJENDRA BABU, J.-For the assessment period 1987-88, the sales tax authorities brought to tax the turnover relating to orthetics, prosthetics and rehabilitation aids on the ground that the benefit of the notification issued by the Government under section 8A of the Karnataka Sales Tax Act exempting the tax payable under the Act in respect of artificial limbs could not be extended to th....

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....ole object of the notification is to allow exemption in respect of such aids that are used in rendering the limbs useful as otherwise, such limbs cannot be used at all. Thereby, when the limbs could be used only with the necessary aids, such aids must be deemed to be artificially helping the limbs and therefore, they are artificial limbs. 3.. Learned Government Pleader sought to support the ord....