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    <title>Supply of medicines, drugs, stents, and other implants etc., during the course of treatment or a medical procedure is not a ‘Sale’ and thus not exigible to VAT</title>
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    <description>Supply of medicines, drugs, stents and implants administered during a medical procedure are not a Sale for VAT where such items are integral and essential to the medical service and cannot be severed from the treatment; only transactions meeting the statutory and constitutional attributes of Sale or a composite contract are exigible to VAT, whereas supplies from a hospital pharmacy remain distinguishable.</description>
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