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2019 (3) TMI 1020 - HC - VAT and Sales TaxInput tax credit - denied for the reason of an inadvertent error of the supplier in issuing invoices in Form-8B - Held that:- Form-8B indicates that there can be no input tax credit available, insofar as the purchases made under the said invoice, which is deemed to be one of last sale to the consumer. In such circumstances, there is no infirmity, insofar as the Tribunal having reversed the order of the first Appellate Authority and found the input tax credit claimed to be not sustainable - decided against assessee. Levy of tax - x-ray films - Held that:- Taking of X-rays is a part of the services offered in a hospital and is an activity to diagnose the specific ailment of the patient. There is no sale discernible nor can the transfer of such X-ray films in the course of para-medical services offered be separated from the composite service offered in an hospital - tax cannot be levied - decided in favor of assessee. Decided partly in favor of assessee and partly in favor of Revenue.
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