https://www.taxtmi.com/caselaws?id=244171 Implantation of a stent or valve during hospital treatment was treated as part of a composite medical procedure, not as a separate contract for sale of goods. Article 366(29-A) of the Constitution was held inapplicable because hospital services do not fall within deemed-sale categories, and the mere inclusion of charges for drugs or consumables in the bill did not convert the treatment into a sale. The Court applied the principle that, outside deemed-sale transactions, a sale arises only where the parties intend separate rights in goods. On that basis, implantation of the stent or valve did not amount to a sale under section 2(ac) of the U.P. Value Added Tax Act, 2008, and the tax demand failed. en-us Thu, 06 Feb 2014 00:00:00 +0530 Wed, 08 Oct 2014 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244171 Implantation of a stent or valve during hospital treatment was treated as part of a composite medical procedure, not as a separate contract for sale of goods. Article 366(29-A) of the Constitution was held inapplicable because hospital services do not fall within deemed-sale categories, and the mere inclusion of charges for drugs or consumables in the bill did not convert the treatment into a sale. The Court applied the principle that, outside deemed-sale transactions, a sale arises only where the parties intend separate rights in goods. On that basis, implantation of the stent or valve did not amount to a sale under section 2(ac) of the U.P. Value Added Tax Act, 2008, and the tax demand failed. Case-Laws VAT and Sales Tax Thu, 06 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244171