https://www.taxtmi.com/caselaws?id=367070 The High Court set aside the assessment order taxing health care services provided to indoor patients, following a Division Bench judgment that held medicines in health care services are not taxable as part of a composite medical service. The court applied the dominant nature test, ruling that the supply of medicines during medical procedures is integral to the service and not a separate sale under the VAT Act. The judgment emphasized that the essence of the definition of sale remains consistent across state statutes, ultimately allowing the writ petition based on the Division Bench precedent. en-us Mon, 27 Aug 2018 00:00:00 +0530 Tue, 18 Sep 2018 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367070 The High Court set aside the assessment order taxing health care services provided to indoor patients, following a Division Bench judgment that held medicines in health care services are not taxable as part of a composite medical service. The court applied the dominant nature test, ruling that the supply of medicines during medical procedures is integral to the service and not a separate sale under the VAT Act. The judgment emphasized that the essence of the definition of sale remains consistent across state statutes, ultimately allowing the writ petition based on the Division Bench precedent. Case-Laws VAT and Sales Tax Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367070