Levy of VAT on supply of medicines, stents, etc. during treatment of patients sustained

Bankers Cardiogy Private Limited & Anr. Vs Commissioner of Commercial Tax & Anr (Gujarat High Court) Gujarat High Court held that petition for levy of VAT on supply of medicines, stents, implants, consumables etc. during the course of treatment of patients is dismissed. Accordingly, levy of VAT on such supply sustained. Facts- The petitioners are hospitals engaged in the activity of treatment of as indoor patients. In order to treat the patients, the petitioner hospitals use medicines, implants, stents, consumables, etc. In these petitions, by impugned show cause notices/orders, the r...