https://www.taxtmi.com/caselaws?id=288417 Consumables supplied and used during dental treatment, including implants and similar items, were treated as part of the composite medical service rather than as separate item-wise sales to patients. Because the articles were consumed in the course of treatment and formed part of the overall medical charge, the value of those consumables was not regarded as a taxable deemed sale. On that basis, the assessments were quashed. 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 Consumables supplied and used during dental treatment, including implants and similar items, were treated as part of the composite medical service rather than as separate item-wise sales to patients. Because the articles were consumed in the course of treatment and formed part of the overall medical charge, the value of those consumables was not regarded as a taxable deemed sale. On that basis, the assessments were quashed. Case-Laws VAT / Sales Tax Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288417