J U D G M E N T

Both these writ petitions are filed by the same petitioner challenging the orders of penalty and notices for assessment under the provisions of the Kerala Value Added Tax Act (hereinafter referred to as ‘KVAT Act’).

2. The main dispute involved in these writ petitions pertain to the taxability of medicine supplied, implants and consumable tools and surgical tools exclusively used in the procedure as part of treatment of patients in a hospital. In these writ petitions, the penalty order was passed imposing liability of tax in respect of the goods referred to above separately, by treating the transaction as sale, and based on the same, assessment was proposed under Sec.25(1) of the KVAT Act. W.P.(C).No.12094/2015 was submitted by the petitioner challenging Ext.P5 and P6 orders of penalty, whereas, W.P.(C). No.1185/2016 is filed, challenging Exts.P3 and P4 notices under Sec.25(1) of the KVAT Act.

3. Today when the matter came up for consideration, the learned counsel for the petitioner brought to the attention of this Court, the decision rendered by a Full Bench of this Court in Sanjose Parish Hospital v. Commercial Tax O Chavakkad And Ors. ( 2019 (1) KHC 377 ), where