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2007 (9) TMI 599 - HC - VAT and Sales TaxWhether the supply of medicines, surgical items, vaccines, X-ray items etc. which were are supplied by the petitioner to its indoor patients during the course of their treatment is not a transaction which comes within the meaning of sale as defined under Section 2(t) of the Bihar Finance Act. 1981 and, therefore is not taxable under the said act? Whether the petitioner does not come within the definition of Dealer as defined under the provisions of Bihar Finance Act, 1981 and, therefore, is not required to the registered as Dealer under the said act? Held that:- In the present case, the Medicines, which are supplied to the indoor patients are administered in course of treatment to those patients in the TMH. On the facts noticed in the forgoing paragraphs, we find that the TMH is not doing business of sale of the aforesaid articles, i.e. Medicines, vaccines, surgical items, x-ray films & plates etc. and therefore, cannot be said that the Hospital is a dealer within the meaning of Dealer Under the Bihar Finance Act. The transaction aforesaid, cannot be said to be sale under the law as there is no element of sale at all in the said transaction. Accordingly, this writ application is allowed and the order dated 18.3.2006 as contained in Annexure-13 and the demand notices dated 20th March, 2006, contained in Annexure-14 series are hereby quashed.
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