2019 (8) TMI 1494

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....a Chandra Paul For Respondents: Mr.R.Murugan, COMMON ORDER Both learned counsel agree that the issue in question stands covered by a decision of the Jarkhand High Court at Ranchi in the case of Tata Main Hospital Vs. the State of Jarkhand and others (Manu/JH/0462/2007) and the operative portion of the order is as follows:  '26. The transaction of supply of medicines, vac....

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....zed by the TMH towards the treatment of those indoor patients. 27. On the facts noticed in the foregoing paragraphs, we find that the TMH is not doing business of sale of the aforesaid articles, i.e. medicines, vaccines, surgical items, x-ray films & plates etc. and, therefore, cannot be said that the Hospital is a 'dealer' within the meaning of "Dealer" under the Bihar Finance Ac....