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2018 (11) TMI 1359 - HC - VAT and Sales TaxDeputation of officers at distillery unit - reimbursement of medical expenses would be included as cost of establishment - specific contention raised by the State Attorney is that the cost of establishment would also include the medical reimbursement under the Medical Attendant Rules - Held that:- In the present case, merely for the unfortunate circumstance of the father of a person who was deputed to the distillery fell sick during the period of deputation; the distillery cannot be mulcted with the treatment expenses. The reimbursement of medical expenses as available in the Medical Attendant Rules is another incidence of service, which would not come within the meaning of cost of establishment as such nor as understood in Rule 14 - we have to find that the medical benefits as spoken of in Exhibit P1 would be confined to that incurred by the deputed employee himself, that too any expenses incurred by way of an employment injury in the distillery and not otherwise. What would be the position in the event of the deputationist himself falling sick, not as a direct result of employment; and being unable to attend duty for a period of one or two months? - Held that:- Definitely there would have to be another deputation made and there could be no claim of medical reimbursement made from the distillery. The benefit of medical reimbursement is an incidence of the total service of the employee with the Government and is not a benefit which accrues during the period of deputation - we find the reasoning of the learned Single Judge to be perfectly in order and the Rules do not persuade us to arrive at a different finding. It is deemed fit that the appellant be returned the amounts with 8% interest from the date of deposit till payment. The refund as directed shall be made within a period of three months - appeal dismissed.
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