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VAT - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Whether equipment used during surgery amount to sale or not - ...

Case Laws     VAT and Sales Tax

February 19, 2014

Whether equipment used during surgery amount to sale or not - The fact that in the bill raised on the patient, the hospital recovers, apart from the cost of the surgery, charges towards drugs and other consumables would not render the transaction of the implantation of a stent or valve a 'sale' - HC

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