The Commissioner, Commercial Tax, U.P. vs S/S Narendra Mohan Hospital Foundation Trust

Bharati Sapru, J.—Cause shown is sufficient; delay in filing the revision is condoned. This revision has been filed by the State for the assessment year 2005-06 against the order of the Tribunal dated 10.12.2010. The question of law referred to is hereunder:-

"Whether on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that on transfer of stent and lens to its patient the opposite party dealer does not become a dealer, hence not liable to tax ?"

The above question has been answered by this Court in a Division Bench decision in the case of M/s International Hospital Pvt. Ltd. v. State of U.P. reported in 2014 T.L.D. 50 wherein this Court has come to the conclusion that the use of stents and valves in the course of medical/surgical procedure is incidental to the medical service provided and it would not constitute a sale and thus, not be exigible to tax. The question is, therefore, answered in favour of the assessee and against the department.

This revision has no merit, it is dismissed. No costs.

Sri Lokesh Mittal, Advocate has appeared on behalf of the assessee.