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    <description>Separately itemised medicines supplied to inpatients at MRP raise a conflict between exemption for composite healthcare services and taxable sale of medicines. The note identifies unresolved issues concerning separate billing, actual collection of tax, and whether liability arises where tax is collected but not paid. The respondents were directed to file their opposition, the matter was listed for further hearing, and coercive action under the impugned order was restrained until the next hearing.</description>
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      <description>Separately itemised medicines supplied to inpatients at MRP raise a conflict between exemption for composite healthcare services and taxable sale of medicines. The note identifies unresolved issues concerning separate billing, actual collection of tax, and whether liability arises where tax is collected but not paid. The respondents were directed to file their opposition, the matter was listed for further hearing, and coercive action under the impugned order was restrained until the next hearing.</description>
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