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2019 Supreme(Ker) 32

K.VINOD CHANDRAN, A.MUHAMED MUSTAQUE, ASHOK MENON
SANJOSE PARISH HOSPITAL, PAVARATTY THRISSUR, REPRESENTED BY ITS DIRECTOR, REV. FR. JOSEPH (NOBY) AMBOOKAN – Appellant
Versus
COMMERCIAL TAX OFFICER, CHAVAKKAD, THRISSUR – Respondent


Advocates:
Advocate Appeared:
For the Appellant : SRI.P.N.D.NAMBOOTHIRI
For the Respondent: GOVERNMENT PLEADER

ORDER :

23-01-2019

The last but one sentence of paragraph 23 of the order dated 18.01.2019 is as under:

“We, hence, find that the decisions of this Court, as cited herein before, finding the sale of drugs, implants and consumables by a hospital to its inpatients, in the course of medical treatment administered, cannot be separated from the composite indivisible service of providing medical care and treatment and it cannot be said to be a sale of goods”.

An inadvertent mistake occurred and the same would stand corrected as follows :

“We, hence, contrary to the decisions of this Court as cited herein before, find that the sale of drugs, implants and consumables by a hospital to its inpatients, in the course of medical treatment administered, cannot be separated from the composite Indivisible service of providing medical care and treatment and it cannot be said to be a sale of goods”.

Ordered accordingly.

ORDER :

Vinod Chandran, J.

The above cases - Writ Appeals, Revisions and Writ Petitions have been placed before us by virtue of a reference order dated 13.04.2018 passed by a Division Bench of this Court. The question referred for consideration is as to whether the medicines supplied, implant




































































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