https://www.taxtmi.com/caselaws?id=288417 The HC ruled that the supply of medical articles to indoor patients does not constitute a 'sale' under the Bihar Finance Act, as these items are incidental to treatment and not separately sold. Consequently, the hospital is not a 'dealer' under the Act and not liable for taxation. Additionally, the court quashed the assessment orders taxing consumables used in dental treatments as deemed sale value, ruling them non-taxable. The writ petitions were allowed, and connected Miscellaneous Petitions were closed. en-us Thu, 29 Aug 2019 00:00:00 +0530 Thu, 14 Nov 2024 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288417 The HC ruled that the supply of medical articles to indoor patients does not constitute a 'sale' under the Bihar Finance Act, as these items are incidental to treatment and not separately sold. Consequently, the hospital is not a 'dealer' under the Act and not liable for taxation. Additionally, the court quashed the assessment orders taxing consumables used in dental treatments as deemed sale value, ruling them non-taxable. The writ petitions were allowed, and connected Miscellaneous Petitions were closed. Case-Laws VAT / Sales Tax Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288417