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2019 (8) TMI 1494 - MADRAS HIGH COURTWorks Contract - deemed sale or not - supply of medicines, vaccines, surgical items, x-ray films and plates etc. to the indoor patients in course of treatment in TMH - HELD THAT:- The issue is covered by the definition in the case of TATA MAIN HOSPITAL VERSUS THE STATE OF JHARKHAND & ORS. [2007 (9) TMI 599 - JHARKHAND HIGH COURT] where it was held that 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. In the light of the aforesaid order of assessments for the periods 2010-11 and 2011-12 bringing to tax the value of consumables used in the Dental hospital by the petitioner (Implants such as concrete paste for plugging teeth holes and teeth caps) as deemed sale value in the execution of works contract are quashed - petition allowed.
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