State Of Kerala vs. M/S.West Fort Hospital
Held
The High Court held that the issue was squarely covered by its Full Bench judgment in *Sanjose Parish Hospital v. Commercial Tax Officer* [2019 (1) KHC 377 (FB)], which decided the matter in favor of the assessee. The Court followed this precedent, noting that no stay had been granted in the Special Leave Petition filed before the Supreme Court against the Full Bench decision.
Facts
The State of Kerala filed revision petitions challenging orders of the Kerala VAT Appellate Tribunal regarding the taxability of oxygen, lab consumables, and radiology charges by hospitals. These items were purchased for medical emergencies and sold or used for therapeutic purposes for patients.
Key Issues
The key legal issue was the exigibility to tax of the purchase and sale of oxygen, lab consumables, and radiology charges by hospitals under the VAT regime.
Sections Cited
None
AI-generated summary — verify with the full judgment below
OT.Rev.Nos.111, 112 & 113 OF 2020 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI OT.Rev.No.111 OF 2020 AGAINST THE ORDER IN TAVAT 577/2017 DATED 29-11-2019 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/S: STATE OF KERALA REP.BY THE JOINT COMMISSIONER (LAW), KERALA GST DEPARTMENT,ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN RESPONDENT/S: M/S.WEST FORT HOSPITAL WEST FORT,THRISSUR-680002. BY ADV. SRI.HARISANKAR.V.MENON THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 08.09.2020, ALONG WITH OT.Rev.112/2020, OT.Rev.113/2020, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
OT.Rev.Nos.111, 112 & 113 OF 2020 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE T.R.RAVI OT.Rev.No.112 OF 2020 AGAINST THE ORDER IN TAVAT 324/2016 DATED 29-11-2019 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/S: STATE OF KERALA REP. BY THE JOINT COMMISSIONER (LA
The judgment continues below.
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