https://www.taxtmi.com/caselaws?id=304027 In a composite hospital procedure, the mere recovery of charges for surgery, medicines and consumables does not by itself create a taxable sale of implanted stents or valves. Applying the controlling Division Bench precedent, the Allahabad HC noted that implantation of a stent or valve during surgery remains part of medical treatment and does not fall within "sale" under Section 2(ac) of the U.P. VAT Act. The contrary treatment in the impugned assessment orders could not stand against that binding view, and the assessment orders were therefore liable to be quashed, while the assessing authority retained liberty to complete the final assessment on all relevant material. en-us Thu, 06 Apr 2017 00:00:00 +0530 Fri, 02 Sep 2022 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304027 In a composite hospital procedure, the mere recovery of charges for surgery, medicines and consumables does not by itself create a taxable sale of implanted stents or valves. Applying the controlling Division Bench precedent, the Allahabad HC noted that implantation of a stent or valve during surgery remains part of medical treatment and does not fall within "sale" under Section 2(ac) of the U.P. VAT Act. The contrary treatment in the impugned assessment orders could not stand against that binding view, and the assessment orders were therefore liable to be quashed, while the assessing authority retained liberty to complete the final assessment on all relevant material. Case-Laws VAT and Sales Tax Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304027