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2018 (9) TMI 806 - HC - VAT and Sales TaxLevy of Tax - health care services provided by the petitioner to indoor patients in the hospital - Held that:- The present petition deserves to be allowed while setting aside the order of assessment dated 10.06.2017 (Annexure P-2) as the same is squarely covered by the judgment of Division Bench of this Court passed in M/s Fortis Health Care Limited's case [2015 (2) TMI 1014 - PUNJAB & HARYANA HIGH COURT], where it was held that the medicines in the health care services provided to the indoor patients is not taxable as the amount charged cannot be bifurcated to cull out amount of sale of medicines, even if the amount is separately charged for pharmacy, laboratory services, implants services provided by the doctors as it is a composite medical service provided - petition allowed - decided in favor of petitioner.
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