TMI BlogLevy VAT - health care services - supply / sale of goods to patients - implants, surgical items and...Levy VAT - health care services - supply / sale of goods to patients - implants, surgical items and medicines sold by the respondents - sale or service - whether the same was falling within the ambit of definition of "sale" as defined under Section 2(35) of the RVAT Act, 2003 or not? - test of predominance - cannot be classifiable as sale or supply of goods but the transaction will be of service on account of Predominant Test/ Aspect Doctrine - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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