(1.) By this common order, all the above-mentioned Writ Petitions are being disposed. In these writ petitions, an interesting and an important question of law arises for consideration as to whether in the course of provision the medical service, petitioners who are private hospitals were liable to pay Value Added Tax (VAT) under the provisions of the Tamil Nadu Value Added Tax Act, 2006 ( also referred to as Act for the sake brevity in this Order) on the stents, valves, medicines, x-ray and other goods used while treating their in house patients?
(2.) The petitioners claim that they do not charge any amount separately towards the cost of these items and charge a consolidated amount from the patients towards cost of medical treatments and it is inclusive of all the expenditure incurred by it and therefore the respondent is not entitled to issue the impugned notices.
(3.) By the impugned notices, the respondent has called upon the petitioners to pay Value Added Tax (VAT) on the purported deemed sale of stents, valves, hip replacement and knee replacement etc. in the course of provision of medical services by the petitioners as "works contract"? within the meaning of Section 2(43) of the Tamil Nadu Value Added Tax Act, 2006 chargeable to tax under Sections 5/6 of the said Act.
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