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2017 (4) TMI 1598 - HC - VAT and Sales TaxNature of activity - sale or not - use of stent whether medicated or otherwise or valves along with medicines during the surgical procedure by the doctor upon indoor patient of the Hospital - sale of stents, valves or medicines within the meaning of Section 2(ac) of the U.P. VAT Act or not - HELD THAT:- The Division Bench of this Court considering the decisions in State of Madras v. Gannon Dankerley & Co. (Madras) Ltd. [1958 (4) TMI 42 - SUPREME COURT], BSNL vs. Union of India [2006 (3) TMI 1 - SUPREME COURT] and Tata Main Hospital vs. State of Jharkhand [2007 (9) TMI 599 - JHARKHAND HIGH COURT] as well as PRS Hospital vs. State of Kerala [2002 (12) TMI 596 - KERALA HIGH COURT] opined the fact that in the bill which is raised on the patient, the hospital recovers, apart from the cost of the surgery, charges towards drugs and other consumables would not render the transaction of the implantation of a stent or valve a 'sale' within the meaning of Section 2(ac) of the Act. The Deputy Commissioner by the impugned order has taken a contrary view on the basis of PRS Hospital [2002 (12) TMI 596 - KERALA HIGH COURT] and Aswini Hospital Pvt. Ltd. v. C.T.O. Thrissur [2019 (3) TMI 438 - KERALA HIGH COURT] but without considering the Division Bench decision of this Court in International Hospital Private Limited [2014 (2) TMI 765 - ALLAHABAD HIGH COURT] - the Deputy Commissioner despite a clear verdict of the Division Bench decision of this Court has tried to follow a decision which has been distinguished and not accepted by the Division Bench of this Court, in passing the impugned order. The impugned orders dated 3.5.2016 and 4.5.2016, passed by the Deputy Commissioner (Commercial Tax), Ghaziabad is quashed - petition allowed.
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