https://www.taxtmi.com/caselaws?id=767351 A charitable hospital's supply of medicines to inpatients, with only cost recovery, was treated as an inseparable part of medical care and not as independent business under the Madhya Pradesh Commercial Tax Act, 1994, because the statutory definitions of "business" and "dealer" required carrying on a business of buying, selling or supplying goods. The same composite-service reasoning applied to the hospital canteen for attendants: it was incidental to the hospital's charitable function and did not create dealer status or taxable business activity. On that basis, the tax orders and consequential proceedings were set aside, and the hospital activities in question were held outside the taxing net. en-us Tue, 11 Mar 2025 00:00:00 +0530 Mon, 17 Mar 2025 07:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767351 A charitable hospital's supply of medicines to inpatients, with only cost recovery, was treated as an inseparable part of medical care and not as independent business under the Madhya Pradesh Commercial Tax Act, 1994, because the statutory definitions of "business" and "dealer" required carrying on a business of buying, selling or supplying goods. The same composite-service reasoning applied to the hospital canteen for attendants: it was incidental to the hospital's charitable function and did not create dealer status or taxable business activity. On that basis, the tax orders and consequential proceedings were set aside, and the hospital activities in question were held outside the taxing net. Case-Laws VAT / Sales Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767351