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    <title>2026 (7) TMI 1261 - CALCUTTA HIGH COURT</title>
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    <description>Separately itemised medicines charged at MRP to inpatients raise a potential conflict between exempt composite healthcare supply and taxable medicine sales. The key issues are whether separate billing changes the character of medicines supplied during inpatient treatment, whether tax was actually collected, and whether the rule concerning tax collected but not paid applies. Further consideration is required on these questions. Respondents must file their opposition, the matter will proceed to further hearing, and coercive action under the impugned order remains restrained until the next hearing.</description>
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      <description>Separately itemised medicines charged at MRP to inpatients raise a potential conflict between exempt composite healthcare supply and taxable medicine sales. The key issues are whether separate billing changes the character of medicines supplied during inpatient treatment, whether tax was actually collected, and whether the rule concerning tax collected but not paid applies. Further consideration is required on these questions. Respondents must file their opposition, the matter will proceed to further hearing, and coercive action under the impugned order remains restrained until the next hearing.</description>
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