https://www.taxtmi.com/caselaws?id=395744 Private hospital inpatient treatment involving prosthetics, stents, valves and similar implanted items was treated as capable of falling within the statutory definition of works contract and deemed sale under the Tamil Nadu Value Added Tax Act, 2006, because the transaction involved fitting out, installation and transfer of property in goods in a composite medical arrangement. The Court, however, directed that medicines and consultation charges be excluded from the taxable base, and confined assessment to the value of prosthetics and specified diagnostic charges such as X-ray, CT scan and PET scan, with the petitioners to be heard before final determination. Other issues in the notices were left open for assessment in accordance with law. en-us Thu, 28 May 2020 00:00:00 +0530 Thu, 15 Oct 2020 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395744 Private hospital inpatient treatment involving prosthetics, stents, valves and similar implanted items was treated as capable of falling within the statutory definition of works contract and deemed sale under the Tamil Nadu Value Added Tax Act, 2006, because the transaction involved fitting out, installation and transfer of property in goods in a composite medical arrangement. The Court, however, directed that medicines and consultation charges be excluded from the taxable base, and confined assessment to the value of prosthetics and specified diagnostic charges such as X-ray, CT scan and PET scan, with the petitioners to be heard before final determination. Other issues in the notices were left open for assessment in accordance with law. Case-Laws VAT and Sales Tax Thu, 28 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395744