TMI Blog2018 (12) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... of petitioner. - CWP No.15964 of 2018 (O&M) - - - Dated:- 27-8-2018 - MR RAJESH BINDAL AND MR AMIT RAWAL, JJ. For The Petitioner : Mr. Ashok Kumar Aggarwal, Senior Advocate with Mr. Puneet Agrawal, Advocate and Ms. Purvi Sinha, Advocate For The Respondent : Mr. Pankaj Gupta, Addl. A.G., Punjab ORDER RAJESH BINDAL J. The petitioner has filed the present petition impugning the assessment order and demand notice dated 15.06.2018 [Annexure P-1 (colly)] whereby the assessing authority has levied tax on the health care services provided by the petitioner to indoor patients in the hospital. In support of the arguments, reliance has been placed upon a Division Bench judgment of this Court in CWP Nos.1922 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Health Care Limited's case (supra) . While deciding M/s Fortis Health Care Limited's case (supra) , this Court had followed the judgment of Jharkhand High Court passed in ' Tata Main Hospital vs. The State of Jharkhand ', 2008 (2) JCR 174 (Jhr.), against which Special Leave Petition was dismissed. Relevant paras from judgment of this Court in M/s Fortis Health Care Limited's case (supra) are extracted below :- We have considered the relevant statutory provisions of the Punjab and Haryana Statutes, the Bihar Finance Act, the Uttar Pradesh Act, the judgment of the Jharkhand and Allahabad High Courts, judgments of the Kerala High Court (cited by the respondents) are in respectful agreement with the opinion re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld have to satisfy the dominant nature test by reference to the substance of the contract. A contract for 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 as held by the Allahabad and the Jharkhand High Courts 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 but ignore that a medical procedure cannot be completed without supply of medicines, drugs, stents, implants, thereby leading to a singular conclusion that the State is not empowered under any provision of the Constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocedure. A private hospital does not provide medical services for free. The fact that it charges money, for drugs, medicines etc. cannot raise an inference of intent to sell goods in the shape of medicines, stents, implants etc. We are, therefore, in complete agreement with the opinion recorded by the Jharkhand High Court in Tata Main Hospital (supra) and the Allahabad High Court in M/s International Hospital Pvt. Ltd. v. State of U.P. And two others . An argument that the definition of sale under the Bihar and the Uttar Pradesh Acts, is entirely different, must also fail. A perusal of the definition of sale in the Bihar and the Uttar Pradesh Statutes reveals that this argument has apparently been raised by disregarding the defin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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