C.N. Ramachandran Nair, J.

Question raised is whether supply of Intra Occular Lens by petitioner hospital to patients in the course of cataract operation by replacing natural lens attracts sales tax under the KGST Act. It is common knowledge that cataract affects the natural lens making it partially or completely opaque and consequently affecting the vision. Treatment is cataract operation whereby the Doctor removes the affected natural lens and replaces it with an artificial lens behind the cornea after opening and stitching it. In other words, cataract operation involves replacement of natural lens with an artificial lens whatever be the material with which it is made of. Of course, lenses are of various types and the cost also is varying depending upon the quality. While considering petitioner’s assessment which is a registered dealer, the Assessing Officer made assessment of sales turnover of artificial lens replaced through cataract surgeries by making fifty per cent addition to the purchase turnover. Even though petitioner contested the assessments, the same was unsuccessful at two levels. These Revision Cases are filed against the common order of the tribunal sust