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TMI Blog2019 (8) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... -ray films and plates etc. to the indoor patients in course of treatment in TMH - HELD THAT:- The issue is covered by the definition in the case of TATA MAIN HOSPITAL VERSUS THE STATE OF JHARKHAND ORS. [ 2007 (9) TMI 599 - JHARKHAND HIGH COURT ] where it was held that On the facts noticed in the forgoing paragraphs, we find that the TMH is not doing business of sale of the aforesaid articles, i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue in question stands covered by a decision of the Jarkhand High Court at Ranchi in the case of Tata Main Hospital Vs. the State of Jarkhand and others (Manu/JH/0462/2007) and the operative portion of the order is as follows: '26. The transaction of supply of medicines, vaccines, surgical items, x-ray films and plates etc. to the indoor patients in course of treatment in TMH does not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he TMH is not doing business of sale of the aforesaid articles, i.e. medicines, vaccines, surgical items, x-ray films & plates etc. and, therefore, cannot be said that the Hospital is a 'dealer' within the meaning of "Dealer" under the Bihar Finance Act. 28. The transaction aforesaid, cannot be said to be 'sale' under the law as there is no element of sale at all in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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