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2016 (12) TMI 1257 - HC - VAT and Sales TaxSale transaction or service - VAT liability or service tax - treatment to an indoor patient - medicines consumed on treatment of indoor patient would attract tax liability or not? - the case of Hindustan Lever Limited [2016 (7) TMI 76 - SUPREME COURT] referred - Held that: - in the case referred it was found that the consideration of sales tax in fixing the price of the goods and sale of such goods along with identical goods on which taxes are collected along with price has not resulted in an implied collection of tax in respect of such sales tax exempted goods also - Whether they would govern the set of facts brought before us in the present matter has to be determined at the hearing of the appeal. Equally, whether this is a case on par with a treatment during the course of which a stent is inserted in the body or not should equally be determined at the stage of final hearing. Whether drugs or medicines sold from the pharmacy and the case of a stent being fixed or inserted in the body are similar or not must be determined by the Tribunal - matter remanded back.
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