The appellant imported and distributed disposable contact lenses.
To promote its brand, it supplied free contact lenses to authorized practitioners, who then dispensed them to patients.
The Minister of Finance assessed retail sales tax on these free lenses.
The appellant objected, arguing the lenses were exempt under s. 7(1)37 of the Retail Sales Tax Act as optical appliances sold on prescription.
The trial judge dismissed the appeal, finding the transaction was between the appellant and practitioners without a prescription.
The Court of Appeal allowed the appeal, holding that the 'sale' occurred when the patient received the lenses on prescription, thus qualifying for the tax exemption.
