https://www.taxtmi.com/caselaws?id=376417 Medicines, implants, consumables and surgical tools supplied exclusively in the treatment of in-patients were held to form part of an indivisible medical service, not a separate sale of goods liable to sales tax. The deeming fiction in Article 366(29A) was confined to the specific categories expressly enumerated there and could not be extended by analogy to hospital treatment. The dominant nature test was applied to the composite hospital transaction, whose essential character remained medical care, so the sale and service elements could not be bifurcated for taxation. The argument that drugs are essential commodities did not bring such supplies within Article 366(29A)(a). en-us Fri, 18 Jan 2019 00:00:00 +0530 Sat, 16 Mar 2019 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376417 Medicines, implants, consumables and surgical tools supplied exclusively in the treatment of in-patients were held to form part of an indivisible medical service, not a separate sale of goods liable to sales tax. The deeming fiction in Article 366(29A) was confined to the specific categories expressly enumerated there and could not be extended by analogy to hospital treatment. The dominant nature test was applied to the composite hospital transaction, whose essential character remained medical care, so the sale and service elements could not be bifurcated for taxation. The argument that drugs are essential commodities did not bring such supplies within Article 366(29A)(a). Case-Laws VAT and Sales Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376417