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Supply of medicines drugs stents and other implants etc. during the course of treatment or a medical procedure is not a Sale and thus not exigible to VAT

Value Added Tax - VAT and CST - By: - Bimal jain - Dated:- 14-4-2015 - Dear Professional Colleague, Supply of medicines, drugs, stents, and other implants etc., during the course of treatment or a medical procedure is not a Sale and thus not exigible to VAT We are sharing with you an important judgment of Hon ble High Court, Punjab and Haryana, in the case of Fortis Health Care Ltd And Another Vs. State Of Punjab And Others [2015 (2) TMI 1014 - PUNJAB & HARYANA HIGH COURT] on the following i .....

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e ( impugned goods ) are a Sale , under the Punjab VAT Act, 2005( Punjab VAT Act ). The Commissioner vide Order dated August 10,2005 responded the aforesaid question in favour of Revenue and therefore the impugned goods are made exigible to VAT ( Order 1 ). Thereafter, the Petitioner got registered as a dealer under the Punjab VAT Act and the Central Sales Tax Act, 1956 and started discharging their statutory obligations. Later, the Hon ble High Court of Jharkhand in Tata Main Hospital Vs. The S .....

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ion Commissioner-cum-Designated Officer, rejected the Refund Claim and held that the judgment by the Jharkhand High Court is a judgment in personam and as the Petitioner has accepted Order 1, it is required to pay VAT. Being aggrieved, the Petitioner preferred an appeal before the Deputy Excise and Taxation Officer where the appeal was dismissed with the finding that the Petitioner has paid VAT from its own resources without recovering the same from patients/ ECHS. Thereafter, the Petitioner pre .....

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ry No.54 of List II of Schedule VII of the Constitution of India ( the Constitution ) and the element of sale in composite contracts is exigible to Sales Tax/VAT by virtue of Article 366(29A) of the Constitution. The power of the Union to tax, can be traced to Entry No.97 of List I or Entry 92-C of List I of Schedule VII of the Constitution. A State may impose tax on sale of goods but is not empowered to impose tax on services; Perusal of Article 366(29A) of the Constitution, does not enable th .....

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s a sale of goods or as a composite contract; Impugned goods are exigible to VAT only if it fulfills the ingredients of Sale , as defined under the Punjab and Haryana VAT Acts and Article 366(29A) of the Constitution; The dominant purpose of medical treatment is medical services and integral to such a service is a medical procedure that involves administering medicines and drugs and may involve, implants, stents etc., as integral to a successfully medical treatment/ procedure. A perusal of the .....

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or medical treatment necessarily involves medicines, supply of surgical items, stents, implants, valves, without which a medical procedure or medical treatment cannot be completed; The supply of these articles are integral to and essential for the treatment offered to patients and even if one may categorize these as incidental to the actual medical procedure, one cannot ignore that a medical procedure cannot be completed without supply of medicines, drugs, stents, implants, thereby leading to a .....

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ka Etc. Vs. Pro LAB and Ors [2015 (2) TMI 388 - SUPREME COURT OF INDIA] had re-affirmed the position laid down in Larsen Toubro and another Vs. State of Karnataka and another [2013 (9) TMI 853 - SUPREME COURT] followed by landmark judgment of Five Judge Constitution Bench of the Hon ble Supreme Court in the case of Kone Elevator India Private Limited Vs. State of Andhra Pradesh [2014 (5) TMI 265 - SUPREME COURT], regarding inapplicability of Dominant Intention Test in case of Works contract. Con .....

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