https://www.taxtmi.com/caselaws?id=171230 The court concluded that hospitals qualify as "dealers" under the K.G.S.T. Act due to their regular sale of medicines. It clarified that the exemption for medical practitioners does not extend to hospitals, emphasizing their liability to register, file returns, and pay tax on medicine turnover. The court upheld the validity of increased registration fees as justified and proportionate. It directed hospitals to comply with statutory provisions from the financial year 2001-2002, allowing a grace period for registration, return filing, and tax payment without penalties or interest for delayed compliance. en-us Fri, 20 Dec 2002 00:00:00 +0530 Tue, 14 Jul 2015 15:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171230 The court concluded that hospitals qualify as "dealers" under the K.G.S.T. Act due to their regular sale of medicines. It clarified that the exemption for medical practitioners does not extend to hospitals, emphasizing their liability to register, file returns, and pay tax on medicine turnover. The court upheld the validity of increased registration fees as justified and proportionate. It directed hospitals to comply with statutory provisions from the financial year 2001-2002, allowing a grace period for registration, return filing, and tax payment without penalties or interest for delayed compliance. Case-Laws VAT and Sales Tax Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171230