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The HC upheld the vires of clause (g) of section 2(23) of the Gujarat VAT Act, 2003, confirming that the supply of medicines, stents, implants, and consumables during indoor patient treatment constitutes a "works contract" and is subject to tax as a "deemed sale" under the 46th Constitutional Amendment and relevant Apex Court precedents. The Court rejected the petitioner hospitals' argument that medical treatment transactions fall outside the scope of works contracts, emphasizing that such composite contracts involving supply of goods and services are taxable. The decision aligns with the principle that ownership of goods can transfer under contract or statute without physical accretion, and that hospital services including supply of goods form a single economic supply. Consequently, the demand for tax on these supplies was upheld, and the petition was dismissed.
The HC upheld the vires of clause (g) of section 2(23) of the Gujarat VAT Act, 2003, confirming that the supply of medicines, stents, implants, and consumables during indoor patient treatment constitutes a "works contract" and is subject to tax as a "deemed sale" under the 46th Constitutional Amendment and relevant Apex Court precedents. The Court rejected the petitioner hospitals' argument that medical treatment transactions fall outside the scope of works contracts, emphasizing that such composite contracts involving supply of goods and services are taxable. The decision aligns with the principle that ownership of goods can transfer under contract or statute without physical accretion, and that hospital services including supply of goods form a single economic supply. Consequently, the demand for tax on these supplies was upheld, and the petition was dismissed.
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