https://www.taxtmi.com/caselaws?id=376999 The Court upheld the denial of input tax credit due to supplier errors in issuing invoices in Form-8B, ruling against the assessee and in favor of the Revenue. It declined interference with the Tribunal's decision on the use of consumables in the hospital, deeming it a factual matter. Regarding tax on x-ray films in hospital services, the Court partially allowed O.T. Revision numbers in favor of the assessee based on the Full Bench's decision that x-ray films are integral to the overall service provided by hospitals. Each party was directed to bear their respective costs. en-us Thu, 28 Feb 2019 00:00:00 +0530 Wed, 22 Sep 2021 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376999 The Court upheld the denial of input tax credit due to supplier errors in issuing invoices in Form-8B, ruling against the assessee and in favor of the Revenue. It declined interference with the Tribunal's decision on the use of consumables in the hospital, deeming it a factual matter. Regarding tax on x-ray films in hospital services, the Court partially allowed O.T. Revision numbers in favor of the assessee based on the Full Bench's decision that x-ray films are integral to the overall service provided by hospitals. Each party was directed to bear their respective costs. Case-Laws VAT and Sales Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376999