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    <title>2020 (6) TMI 119 - MADRAS HIGH COURT</title>
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    <description>The court concluded that the medical services provided by the petitioners involving the implantation of prosthetics and ancillary services could be classified as a &quot;works contract&quot; under the TNVAT Act, 2006, making them liable to pay VAT. The petitioners were directed to respond to the impugned notices, and the respondent was instructed to proceed with the assessment, excluding the value of medicines and consultation charges. The court disposed of the writ petitions with these observations.</description>
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      <description>The court concluded that the medical services provided by the petitioners involving the implantation of prosthetics and ancillary services could be classified as a &quot;works contract&quot; under the TNVAT Act, 2006, making them liable to pay VAT. The petitioners were directed to respond to the impugned notices, and the respondent was instructed to proceed with the assessment, excluding the value of medicines and consultation charges. The court disposed of the writ petitions with these observations.</description>
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      <pubDate>Thu, 28 May 2020 00:00:00 +0530</pubDate>
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