No Sales Tax Payable on Medical Equipment’s Imported by Hospital for ‘Own Use’

M/s. Eye Foundation Ltd. Vs. Joint Commissioner (Commercial Taxes) (Madras High Court) In this case the reason for issuing a detention notice in respect of the imported equipment is owing to a suspicion, which had arisen in the minds of the second respondent stating that the imported goods are meant for sale within the State of Tamil Nadu. Therefore, the second respondent opined that the petitioner should have a valid registration as a dealer under the TNVAT Act and CST Act and in the absence of such registration proposed to treat the import transaction as a sale within the State and imposed t...