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TMI Blog2016 (12) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... us in the present matter has to be determined at the hearing of the appeal. Equally, whether this is a case on par with a treatment during the course of which a stent is inserted in the body or not should equally be determined at the stage of final hearing. Whether drugs or medicines sold from the pharmacy and the case of a stent being fixed or inserted in the body are similar or not must be determined by the Tribunal - matter remanded back. - MAHARASHTRA VALUE ADDED TAX APPEAL NO.75 OF 2016, VAT APPEAL NO.107 OF 2016 - - - Dated:- 6-12-2016 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Ms Nikita Badheka for the Appellant Mr. V.A. Sonpal, Special Counsel, with Ms Jyoti Chavan, AGP, for the Respondent State ORDER P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... light of these observations in para 10 on running page 70 and internal page 7 of the impugned order, substantial questions of law would arise for determination of this Court. She would submit that the Tribunal has proceeded on an erroneous footing that even when dispensing drugs and medicines so as to treat indoor patients, the hospital, namely, the dealer before us, sells the same at the maximum retail price. Maximum retail price includes the tax and the Tribunal, according to Ms Badheka, has drawn a presumption that taxes included in the price would mean the value added tax as well. Therefore, that component has to be secured. She would submit that there is no such presumption in law and in that regard she relied upon a Judgment of the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he caption medicines consumed . Therefore, according to Ms Badheka, in every such case the medicines being provided by the pharmacy and the pack of the medicine reflecting the maximum retail price, does not mean a sale has taken place and taxes included in it would necessarily denote the inclusion of the VAT. She would submit that the purpose for which the maximum retail price is displayed is compliance with certain Orders and Notifications under the Standards of Weights and Measures Act and now designated as the Legal Metrology Act. This would not be determinative. In any event, she would submit that now nothing remains for adjudication as a final opinion is rendered in the impugned order by the Tribunal. 9. On a perusal of all the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany. The dealer was granted sales tax exemption benefit for five years from the date of commencement of production in accordance with exemption eligibility certificate. It is in relation to the benefits and flowing from this executive Notification that the Court considered the controversy. The Court found that the consideration of sales tax in fixing the price of the goods and sale of such goods along with identical goods on which taxes are collected along with price has not resulted in an implied collection of tax in respect of such sales tax exempted goods also. That controversy having been considered and the submissions appreciated in that light, that the observations have been made. Whether they would govern the set of facts brought b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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