https://www.taxtmi.com/caselaws?id=68898 A medical institution run for education, treatment, research and relief, without profit distribution, is described as charitable and service-oriented rather than a dealer carrying on business under the Tamil Nadu General Sales Tax Act, 1959. Supplies such as medicines, oxygen, blood, anaesthesia, artificial limbs, glasses and diet, when made as an integral part of diagnosis, treatment and rehabilitation, are treated as part of medical service and not taxable sales, except possibly insignificant miscellaneous discarded articles. Penalty under section 12(3) is said to require wilful default or conscious disregard of tax obligations, and a bona fide belief that no tax was payable is stated to negate penalty. en-us Tue, 27 Apr 1976 00:00:00 +0530 Sat, 02 Apr 2011 12:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68898 A medical institution run for education, treatment, research and relief, without profit distribution, is described as charitable and service-oriented rather than a dealer carrying on business under the Tamil Nadu General Sales Tax Act, 1959. Supplies such as medicines, oxygen, blood, anaesthesia, artificial limbs, glasses and diet, when made as an integral part of diagnosis, treatment and rehabilitation, are treated as part of medical service and not taxable sales, except possibly insignificant miscellaneous discarded articles. Penalty under section 12(3) is said to require wilful default or conscious disregard of tax obligations, and a bona fide belief that no tax was payable is stated to negate penalty. Case-Laws Income Tax Tue, 27 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68898