https://www.taxtmi.com/caselaws?id=776141 Separately billed medicines, implants, stents and consumables supplied during indoor patient treatment may be treated as a discernible goods component in a composite hospital transaction for VAT purposes. The HC held that such supply was not merely incidental to healthcare services, and that the composite arrangement could fall within the constitutional concept of deemed sale and the ambit of works contract under Article 366(29A)(b) and the Gujarat VAT Act. It further upheld the challenged definition as operating within legislative competence on the facts found. The petitions were dismissed and the levy on the goods component sustained. en-us Fri, 25 Jul 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776141 Separately billed medicines, implants, stents and consumables supplied during indoor patient treatment may be treated as a discernible goods component in a composite hospital transaction for VAT purposes. The HC held that such supply was not merely incidental to healthcare services, and that the composite arrangement could fall within the constitutional concept of deemed sale and the ambit of works contract under Article 366(29A)(b) and the Gujarat VAT Act. It further upheld the challenged definition as operating within legislative competence on the facts found. The petitions were dismissed and the levy on the goods component sustained. Case-Laws VAT / Sales Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776141