TaxTMI 
TaxTMI 
X-rays in hospitals are a service, not a sale; film transfer integral to care, exempt from VAT/sales tax.
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....Sale or service - Taking of X-rays of the patient - There is no sale discernible nor can the transfer of such X-ray films in the course of para-medical services offered be separated from the composite service offered in an hospital - tax cannot be levied.....