TMI BlogSale or service - The administration of the oxygen and nitrous oxide is definitely in the course of...Sale or service - The administration of the oxygen and nitrous oxide is definitely in the course of treatment and it cannot be said to be a sale of goods under the KVAT Act, since it is part of the service rendered in a hospital. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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