https://www.taxtmi.com/caselaws?id=376996 Composite inpatient hospital treatment is an indivisible medical service, so medicines, implants, consumables and surgical tools used exclusively during treatment do not become separate sales merely because their cost is billed to patients. The Kerala HC noted that the constitutional deeming fiction in Article 366(29A)(f) applies only to the specific case of food or drink supplied in the course of service and cannot be extended to hospital care. As the dominant nature of the transaction remains medical treatment and no independent transfer of goods is intended, the incidental use of materials does not create a taxable sale under the Kerala Value Added Tax Act, 2003. en-us Fri, 18 Jan 2019 00:00:00 +0530 Fri, 07 Jun 2019 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376996 Composite inpatient hospital treatment is an indivisible medical service, so medicines, implants, consumables and surgical tools used exclusively during treatment do not become separate sales merely because their cost is billed to patients. The Kerala HC noted that the constitutional deeming fiction in Article 366(29A)(f) applies only to the specific case of food or drink supplied in the course of service and cannot be extended to hospital care. As the dominant nature of the transaction remains medical treatment and no independent transfer of goods is intended, the incidental use of materials does not create a taxable sale under the Kerala Value Added Tax Act, 2003. Case-Laws VAT and Sales Tax Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376996