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
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
Bharat Sanchar Nigam Ltd. & Another v. Union of India & Others [(2006) 3 SCC 1]
C.K. Jidheesh v. Union of India
Comtrust Eye Hospital. v. Addl. Sales Tax Officer [(2009) 20 VST 532]
Federation of Hotel and Restaurant Association of India v. Union of India [(2018) 2 SCC 97
Girdhari Lal Nannelal Vs. CST [1976 (3) SCC 701]
Malankara Orthodox Syrian Church Vs. Sales Tax Officer [(2004) 135 STC 224 (Ker.)
M/s New India Sugar Mills Ltd. v. Commissioner of Sales Tax
Northern India Caterers (India) Ltd. vs. Lt. Governor of Delhi (AIR 1978 SC 1591)
Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi
Oil and Natural Gas Commission vs. State of Bihar (AIR 1976 SC 2478)
State of Madras v. Gannon Dunkerley & Co. (Madras) Ltd.-I
State of Tamil. Nadu v. Board of Trustees of the Port of Madras [(1999) 114 STC 520]
State or Punjab v. Associated Hotels or India Ltd. [(1972) 1 SCC 472
State of Gujarat v. Raipur Manufacturing Co. Ltd. [(1967) 19 STC 1]
Tata Main Hospital v. The State of Jharkhand & Others [2008 (2) JCR 174 Jhr.]
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.