https://www.taxtmi.com/caselaws?id=371711 The Court allowed the writ petition, setting aside the assessment order and demand notice on tax for health care services provided to indoor patients, following a Division Bench judgment. It held that the supply of medicines and medical services does not constitute a sale under the Sales of Goods Act, thus not subject to value-added tax. The Court rejected the State's reliance on a Kerala High Court judgment, emphasizing the integral nature of drugs and implants in medical services. Other legal issues raised were left open for future consideration. en-us Mon, 27 Aug 2018 00:00:00 +0530 Mon, 10 Dec 2018 09:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371711 The Court allowed the writ petition, setting aside the assessment order and demand notice on tax for health care services provided to indoor patients, following a Division Bench judgment. It held that the supply of medicines and medical services does not constitute a sale under the Sales of Goods Act, thus not subject to value-added tax. The Court rejected the State's reliance on a Kerala High Court judgment, emphasizing the integral nature of drugs and implants in medical services. Other legal issues raised were left open for future consideration. Case-Laws VAT and Sales Tax Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371711