https://www.taxtmi.com/caselaws?id=251274 Hospitals that independently supply medicines and consumables to patients as a substantial part of their activity are treated as dealers under the Kerala Value Added Tax Act, 2003, and must register and pay tax when the statutory threshold is met. The Act's definition of business and its express inclusion of goods supplied as part of a service support taxation of such supplies, and the shift from the earlier sales tax regime does not alter that position. Section 6 was also upheld because Article 366(29A) and the hospital-service observations in Bharat Sanchar Nigam Ltd. do not exempt hospital sales of medicines from VAT levy. en-us Fri, 14 Sep 2012 00:00:00 +0530 Tue, 09 Sep 2014 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251274 Hospitals that independently supply medicines and consumables to patients as a substantial part of their activity are treated as dealers under the Kerala Value Added Tax Act, 2003, and must register and pay tax when the statutory threshold is met. The Act's definition of business and its express inclusion of goods supplied as part of a service support taxation of such supplies, and the shift from the earlier sales tax regime does not alter that position. Section 6 was also upheld because Article 366(29A) and the hospital-service observations in Bharat Sanchar Nigam Ltd. do not exempt hospital sales of medicines from VAT levy. Case-Laws VAT and Sales Tax Fri, 14 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251274