https://www.taxtmi.com/caselaws?id=257014 Medicines, drugs, stents, valves, implants and other consumables supplied by a private hospital during treatment are not separately taxable sales under Punjab and Haryana VAT law. The article explains that Entry 54 of List II permits tax only on sales of goods, while Article 366(29-A) extends the field only to specified deemed sales. A hospital treatment arrangement is characterised as a service contract, and items supplied in the course of treatment remain integral to that service. The dominant nature test applies outside Article 366(29-A), and the State cannot sever the supply from the medical service by legal fiction when no independent sale exists. en-us Fri, 23 Jan 2015 00:00:00 +0530 Thu, 15 Oct 2020 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257014 Medicines, drugs, stents, valves, implants and other consumables supplied by a private hospital during treatment are not separately taxable sales under Punjab and Haryana VAT law. The article explains that Entry 54 of List II permits tax only on sales of goods, while Article 366(29-A) extends the field only to specified deemed sales. A hospital treatment arrangement is characterised as a service contract, and items supplied in the course of treatment remain integral to that service. The dominant nature test applies outside Article 366(29-A), and the State cannot sever the supply from the medical service by legal fiction when no independent sale exists. Case-Laws VAT and Sales Tax Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257014