International Hospital (P) Ltd. vs State of Uttar Pradesh and Ors.
Tax liability: Stents and valves used during surgery-Charges in bill towards drugs and other consumables not rendering transaction of implantation of stent or valve a sale-The petitioner had questioned the legality of an order of Dy. CCT insofar as it brought to tax, under the provisions of the Uttar Pradesh Value Added [LexDoc Id : 461398]