https://www.taxtmi.com/caselaws?id=398098 A charitable hospital's penalty under the Kerala VAT Act was quashed where liquid medical oxygen supplied to in-house patients formed part of the treatment package and there was no finding of actual tax evasion. The HC applied the established view that medical services to indoor patients, including consumables integral to treatment, cannot be artificially separated for levy purposes, and held that the proviso to Section 18C did not require the registration and return-filing conditions relied on by the revenue for the exemption claim. The connected writ petition seeking deferment of assessment proceedings was held infructuous after the penalty challenge succeeded. en-us Mon, 09 Mar 2020 00:00:00 +0530 Mon, 07 Sep 2020 10:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398098 A charitable hospital's penalty under the Kerala VAT Act was quashed where liquid medical oxygen supplied to in-house patients formed part of the treatment package and there was no finding of actual tax evasion. The HC applied the established view that medical services to indoor patients, including consumables integral to treatment, cannot be artificially separated for levy purposes, and held that the proviso to Section 18C did not require the registration and return-filing conditions relied on by the revenue for the exemption claim. The connected writ petition seeking deferment of assessment proceedings was held infructuous after the penalty challenge succeeded. Case-Laws VAT and Sales Tax Mon, 09 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398098