https://www.taxtmi.com/caselaws?id=92751 A condition in Notification No. 64/88-Cus. requiring free treatment for indoor patients should not be applied mechanically to deny exemption to a dental hospital or similar institution that, by its nature, does not provide inpatient treatment. The article explains that the exemption extends to hospitals and to institutions rendering medical, surgical or diagnostic treatment, so a bed-reservation condition cannot defeat relief where hospitalization is not part of the institution's function. It also notes that incomplete examination of evidence on free treatment and the installation certificate justified remand for fresh adjudication with proper opportunity to produce and consider the material. en-us Thu, 23 Sep 1999 00:00:00 +0530 Fri, 04 Nov 2011 17:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92751 A condition in Notification No. 64/88-Cus. requiring free treatment for indoor patients should not be applied mechanically to deny exemption to a dental hospital or similar institution that, by its nature, does not provide inpatient treatment. The article explains that the exemption extends to hospitals and to institutions rendering medical, surgical or diagnostic treatment, so a bed-reservation condition cannot defeat relief where hospitalization is not part of the institution's function. It also notes that incomplete examination of evidence on free treatment and the installation certificate justified remand for fresh adjudication with proper opportunity to produce and consider the material. Case-Laws Customs Thu, 23 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92751