2019 (8) TMI 1494

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....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, vaccines, surgical items, x-ray films and plates....

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....he 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 Act. 28. The transaction aforesaid, cannot be said to be 'sale' under th....