Case Law Details
Sree Balaji Medical College & Hospital Vs State of Tamil Nadu (Madras High Court)
W.P.No.22677 of 2012 is filed for Declaration to declare that the professional services rendered by the Doctors of petitioner’s Medical College Hospital under the nature of diagnostic services on X-Ray Films, CT Scan Films, MRI Films and supply of medical gases and implants are during the course of treatment to patients would not amounts to transfer of property in goods or an incident of contract of service under the scope of “works contract” as per Article 366 (29A) (b) of the Constitution of India and under Section 2(33) of the TN VAT Act, 2006.
2. W.P.Nos.22678 to 22683 of 2012 are filed to call for the impugned proceedings of the 3rd respondent dated 27.04.2012 and quash the same and consequently restraining the 3rd Respondent herein from levying and collecting taxes on rendering diagnostic services on X-Ray films, CT films, MRI films and medical gases for impatient treatments and other allied medical services to the patients at the petitioner Medical College Hospital.
3. Learned counsel appearing on behalf of the Writ Petitioners fairly made a submission that the issues raised in all these Writ Petitions were already adjudicated by this Court in a batch of Writ Petitions and a judgment was pronounced on 28.05.2020 in W.P.Nos.2982 to 2987 of 2012, etc., and batch. This Court considered the previous all these statutes as well as the issued raised on merits and passed the following orders:
“200.In my view, the observation of the Hon’be Supreme Court in BSNL versus Union of India (2006) 3 SCC 1 and the four decision cannot be apply for the following reasons:
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