‘Works Contract’ for fitting out any movable property into patient’s body in course of medical procedure was liable for VAT

MIOT Hospitals Ltd Vs State of Tamil Nadu (Madras High Court) Conclusion: Works contract for fitting out or implanting of prosthetics into the physiology or the body of the patient for alleviation of pain or for improvement of the life of the patient in the course of medical/surgical procedure could be construed as ‘works contract’  liable for VAT under the provisions of the Tamil Nadu Value Added Tax  Act, 2006. Held:  The issue arose for consideration was whether in the course of provision the medical service, assessee who were private hospitals were liable to pay Value Added ...