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2018 (12) TMI 480 - HC - VAT and Sales TaxLevy of tax - sale or not - health care services provided by the petitioner to indoor patients in the hospital - Held that:- The issue 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 supply of drugs, medicines, implant, stents, valves and other implants are integral to a medical services/procedures and cannot be severed to infer a sale as defined under the Punjab or the Haryana Act and therefore, are not exigible to value added tax - petition allowed - decided in favor of petitioner.
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