https://www.taxtmi.com/highlights?id=65411 Levy VAT - health care services - supply / sale of goods to patients - implants, surgical items and medicines sold by the respondents - sale or service - whether the same was falling within the ambit of definition of "sale" as defined under Section 2(35) of the RVAT Act, 2003 or not? - test of predominance - cannot be classifiable as sale or supply of goods but the transaction will be of service on account of Predominant Test/ Aspect Doctrine - HC en-us Fri, 02 Sep 2022 08:09:34 +0530 Fri, 02 Sep 2022 08:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65411 Levy VAT - health care services - supply / sale of goods to patients - implants, surgical items and medicines sold by the respondents - sale or service - whether the same was falling within the ambit of definition of "sale" as defined under Section 2(35) of the RVAT Act, 2003 or not? - test of predominance - cannot be classifiable as sale or supply of goods but the transaction will be of service on account of Predominant Test/ Aspect Doctrine - HC Highlights VAT and Sales Tax Fri, 02 Sep 2022 08:09:34 +0530 https://www.taxtmi.com/highlights?id=65411