State Of Kerala vs. M/S. West Fort Hi-Tech Hospital Limited
Original PDF →Vinod Chandran, J. Heard
Sri.V.K.Shamsudheen,
learned
Senior Government Pleader for the petitioner and Sri.Harisankar V.Menon, learned Counsel for the respondent.
The above revision raises the very same issue of exigiblity to tax of the purchase and sale of Oxygen and Nitrous Oxide by the assessee, a hospital. 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 above circumstances, we do not think that the revision need be kept pending and we follow the
OT.Rev.No.101 OF 2020 3 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
year, O.T.Rev.No.85/2020 from T.A.(VAT) Nos.1403 of the Appellate Tribunal Additional Bench Kozhikode; the revision is 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 Pn 13/08
OT.Rev.No.101 OF 2020 4 In the final order dated 13.08.2020 in OT(Rev). No.101 of 2020, the words “O.T.Rev.No.85/2020 from T.A.(VAT) Nos.1403 of the Appellate Tribunal Additional Bench Kozhikode”, occurring in paragraph 4 stands corrected as “O.T.Rev.No.101/2020 from T.A. (VAT) No.575/2017 of the Appellate Tribunal, Additional Bench, Ernakulam”, as per order dated 09.09.2020 in OT(Rev). No.101/2020. Deputy
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.