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VAT - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Levy of penalty u/s 47(b) of the erstwhile Kerala Value Added ...


Court Rules Penalties on Charitable Hospital Unreasonable Under Kerala VAT Act for Supplying Medicines to Indoor Patients.

September 7, 2020

Case Laws     VAT and Sales Tax     HC

Levy of penalty u/s 47(b) of the erstwhile Kerala Value Added Tax Act, 2003 - registration of Charitable Hospitals - indoor patient - medicines supply of surgical items, stents, implants valves with or without medical procedure or medical treatment. - the penalty orders do not stand touchstone of reasonability or any deviation from the provisions of Section 18C of the Kerala Value Added Tax Act 2003, particularly when as per the proviso the petitioner-the charitable hospital is not required to obtain registration. - HC

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