https://www.taxtmi.com/caselaws?id=427115 Hospital supplies of medicines, implants, stents, lenses and other consumables to in-patients were held to form part of composite health care services rather than a separate sale. Applying the aspect doctrine and the dominant nature test, the Court reasoned that such supplies are naturally bundled with treatment, lodging, nursing care and related hospital services, and do not acquire an independent taxable character merely because consideration is separately or generally recovered. Entry 86 of Schedule IV was held inapplicable to these composite transactions. The State therefore lacked competence to levy VAT on the impugned in-patient supplies. en-us Thu, 25 Aug 2022 00:00:00 +0530 Tue, 05 Aug 2025 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427115 Hospital supplies of medicines, implants, stents, lenses and other consumables to in-patients were held to form part of composite health care services rather than a separate sale. Applying the aspect doctrine and the dominant nature test, the Court reasoned that such supplies are naturally bundled with treatment, lodging, nursing care and related hospital services, and do not acquire an independent taxable character merely because consideration is separately or generally recovered. Entry 86 of Schedule IV was held inapplicable to these composite transactions. The State therefore lacked competence to levy VAT on the impugned in-patient supplies. Case-Laws VAT / Sales Tax Thu, 25 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427115