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 M/S TEJ QUEBCOR PRINTING LTD. Vs. JOINT COMMISSIONER OF INCOME TAX
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Tata Hospital not liable to pay sales tax
March, 21st 2008
The Supreme Court has ruled that Tata Main Hospital in Jamshedpur, a division of Tata Steel, is not liable to pay sales tax on the amount charged for medicines administered during the course of treatment of non-employee patients.
 
The court dismissed the Jharkhand governments petition challenging the Ranchi high courts judgement that held the supply of medicines, surgical items, vaccines, x-ray films and plates by Tata Main Hospital to its non-employee indoor patients was part and parcel and incidental to the medical services rendered to these patients.
 
 
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