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2017 (4) TMI 1598
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....he Respondent : C.S.C. ORDER Heard Sri Devnath assisted by Shri Nishant Mishra and Shri Vivek Sharma for the petitioner and Shri C.B. Tripathi for the respondents. This writ petition seeks to challenge the temporary assessement orders dated 3.5.2016 and 4.5.2016 for the period November, 2015 and December, 2015 passed by the Deputy Commissioner of Commercial Tax, Ghaziabad. The only iss....
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....l vs. State of Kerala 2003 (1) KLT 633 opined the fact that in the bill which is raised on the patient, the hospital recovers, apart from the cost of the surgery, charges towards drugs and other consumables would not render the transaction of the implantation of a stent or valve a 'sale' within the meaning of Section 2(ac) of the Act. The Deputy Commissioner by the impugned order has ta....
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....e a clear verdict of the Division Bench decision of this Court has tried to follow a decision which has been distinguished and not accepted by the Division Bench of this Court, in passing the impugned order. Accordingly, in the light of the judgment and order of the Division Bench of this Court in International Hospital Private Limited (supra), we quash the impugned orders dated 3.5.2016 and 4.....