State Of Kerala vs. M/S.West Fort Hospital - Kerala High Court, 08 September 2020

Dated this the 8th day of September 2020 K.VINOD CHANDRAN,J Heard Sri.V.K.Shamsudheen, learned Senior Government Pleader for the revision petitioner and Sri.Harisankar V.Menon, learned Counsel for the respondent.

The above revisions raise the very same issue of exigibility to tax of the purchase and sale of Oxygen, lab consumables and radiology charges by the assessees, hospitals. Admittedly the purchase was for the purpose of medical emergencies and the sale was also on prescription of the medical practitioner to the patients for therapeutic purposes. The issue stands covered by a judgment of the Full Bench of this Court reported in Sanjose Parish Hospital (M/s.) and Others v. Commercial Tax Officer and Others [2019 (1) KHC 377 (FB)].

The contention of the learned Senior Government Pleader is that there is a Special Leave Petition filed before the Hon'ble Supreme Court in which, however, no stay has been granted admittedly. In the

OT.Rev.Nos.111, 112 & 113 OF 2020 5 above circumstances, we do not think that the revisions need be kept pending and we follow the decision of the Full Bench to set aside the order passed by the Tribunal and answering the questions in favour of the assessee and against the revenue.

In the subject assessment years; the revisions are rejected with the reservation that if the Hon'ble Supreme Court reverses the aforesaid Full Bench judgment, then necessarily the assessee would also be subject to that and the State would be entitled to make demand on the basis of the assessment orders now set aside as modified by the first appellate authority, if there is any such modification made. Ordered accordingly. Parties are left to suffer their respective costs. K.VINOD CHANDRAN JUDGE T.R.RAVI JUDGE uu 08.09.2020

OT.Rev.Nos.111, 112 & 113 OF 2020 6 APPENDIX OF OT.Rev 111/2020 PETITIONER'S/S EXHIBITS: ANNEXURE A ANNEXURE B AOF ASSESSMENT ORDER UNDER SECTION 25(1)OF KVAT ACT DATED 28.12.2015 BEARING NO.32080711072/2011- 12 PASSED BY THE COMMERCIAL TAX OFFICER,THIRD CIRCLE,THRISSUR AOF THE COMMON ORDER DATED 28.03.2017 IN KVATA NO.73 OF 2016 ANNEXURE C PHOTO COPY OF THE COMMON ORDER OF THE TRIBUNAL IN T.A.(VAT)NO.577 OF 2017 DATED 29.11.2019. APPENDIX OF OT.Rev 112/2020 ANNEXURE A AOF ASSESSMENT ORDER UNDER SECTION 25A OF KVAT ACT DATED 24-12 -2014 BEARING NO.32080784804/2012-13 PASSED BY THE COMMERCIAL TAX OFFICER, THIRD CIRCLE, THRISSUR ANNEXURE B AOF THE ORDER DATED 07.09.2015 IN KVATA NO.37 OF 2015 ANNEXURE C PHOTO COPY OF THE COMMON ORDER OF THE TRIBUNAL IN T.A.(VAT) NO.324 OF 2016 DATED 29.11.2019. OT.Rev.Nos.111, 112 & 113 OF 2020 7 APPENDIX OF OT.Rev 113/2020 PETITIONER'S/S EXHIBITS: ANNEXURE A AOF ASSESSMENT ORDER UNDER SECTION 25(1) OF KVAT ACT DATED 28/12/2015 BEARING NO.32080711072/2010-11 PASSED BY THE COMMERCIAL TAX OFFICER, THIRD CIRCLE, THRISSUR. ANNEXURE B AOF THE COMMON ORDER DATED 28/03/2017 IN KVAT NO.72 OF 2016. ANNEXURE C PHOTO COPY OF THE COMMON ORDER OF THE TRIBUNAL IN T.A.(VAT) NO.576 OF 2017 DATED 29/11/2019.