# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
**PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
## **&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**THURSDAY ,THE 28TH DAY OF FEBRUARY 2019 / 9TH PHALGUNA, 1940**
**OT.Rev.No. 7 of 2017**
**AGAINST THE ORDER IN T.A(VAT) 1045/2013 of VALUE ADDED TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH,PKD DATED 29-10-2014**
## **REVISION PETITIONER/S:**
**M/S.HOLY CROSS HOSPITAL PVT. LTD. COURT ROAD, MANJERI-676121, MALAPPURAM DISTRICT, REPRESENTED BY DR.M.C. JOY.**
**BY ADVS. SRI.A.KUMAR SMTG.MINI(1748)**
## **RESPONDENT/S:**
**STATE OF KERALA REPRESENTED BY SECRETARY,TAXES DEPARTMENT, THIRUVANANTHAPURAM-695 001.**
**BY SR. GP SRI.V.K.SHAMSUDHEEN**
**THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 28.02.2019, ALONG WITH OT.Rev.9/2017, OT.Rev.10/2017, OT.Rev.11/2017, OT.Rev.13/2017, OT.Rev.14/2017, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:**
**OT.Rev.No. 7 of 2017 & CONNECTED CASES**
**2**
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**THURSDAY ,THE 28TH DAY OF FEBRUARY 2019 / 9TH PHALGUNA, 1940**
## **OT.Rev.No. 9 of 2017**
**AGAINST THE ORDER IN T.A(VAT) 250/2013 of VALUE ADDED TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH,PKD DATED 29-10-2014**
## **REVISION PETITIONER/S:**
**M/S.HOLY CROSS HOSPITAL PVT. LTD. COURT ROAD, MANJERI-676121, MALAPPURAM DISTRICT, REPRESENTED BY DR.M.C. JOY.**
**BY ADVS. SRI.A.KUMAR SMTG.MINI(1748)**
## **RESPONDENT/S:**
**STATE OF KERALA REPRESENTED BY SECRETARY,TAXES DEPARTMENT, THIRUVANANTHAPURAM.**
**BY SR. GP SRI.V.K.SHAMSUDHEEN**
**THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 28.02.2019, ALONG WITH OT.Rev.10/2017, OT.Rev.7/2017, OT.Rev.14/2017, OT.Rev.13/2017, OT.Rev.11/2017, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:**
**OT.Rev.No. 7 of 2017 & CONNECTED CASES**
**3**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**THURSDAY ,THE 28TH DAY OF FEBRUARY 2019 / 9TH PHALGUNA, 1940**
**OT.Rev.No. 10 of 2017**
**AGAINST THE ORDER IN T.A(VAT) 253/2013 of VALUE ADDED TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH,PKD DATED 29-10-2014**
**REVISION PETITIONER/S:**
**M/S.HOLY CROSS HOSPITAL PVT. LTD. COURT ROAD, MANJERI-676121, MALAPPURAM DISTRICT, REPRESENTED BY DR.M.C. JOY.**
**BY ADVS. SRI.A.KUMAR SMTG.MINI(1748)**
## **RESPONDENT/S:**
**STATE OF KERALA REPRESENTED BY SECRETARY,TAXES DEPARTMENT, THIRUVANANTHAPURAM.**
## **BY SR. GP SRI.V.K.SHAMSUDHEEN**
**THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 28.02.2019, ALONG WITH OT.Rev.9/2017, OT.Rev.7/2017, OT.Rev.14/2017, OT.Rev.13/2017, OT.Rev.11/2017, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:**
**OT.Rev.No. 7 of 2017 & CONNECTED CASES**
**4**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**THURSDAY ,THE 28TH DAY OF FEBRUARY 2019 / 9TH PHALGUNA, 1940**
**OT.Rev.No. 11 of 2017**
**AGAINST THE ORDER IN T.A(VAT) 1042/2013 of VALUE ADDED TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH,PKD DATED 29-10-2014**
## **REVISION PETITIONER/S:**
**M/S.HOLY CROSS HOSPITAL PVT. LTD. COURT ROAD, MANJERI-676121, MALAPPURAM DISTRICT, REPRESENTED BY DR.M.C. JOY.**
**BY ADVS. SRI.A.KUMAR SMTG.MINI(1748)**
## **RESPONDENT/S:**
**STATE OF KERALA REPRESENTED BY SECRETARY,TAXES DEPARTMENT,THIRUVANANTHAPURAM -695 001.**
## **SRI V.K SHAMSUDHEEN SR GP**
**THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 28.02.2019, ALONG WITH OT.Rev.10/2017, OT.Rev.9/2017, OT.Rev.7/2017, OT.Rev.14/2017, OT.Rev.13/2017, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:**
**OT.Rev.No. 7 of 2017 & CONNECTED CASES**
**5**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**THURSDAY ,THE 28TH DAY OF FEBRUARY 2019 / 9TH PHALGUNA, 1940**
**OT.Rev.No. 13 of 2017**
**AGAINST THE ORDER IN T.A(VAT) 1043/2013 of VALUE ADDED TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH,PKD DATED 29-10-2014**
## **REVISION PETITIONER/S:**
**M/S.HOLY CROSS HOSPITAL PVT. LTD. COURT ROAD, MANJERI-676121, MALAPPURAM DISTRICT, REPRESENTED BY DR.M.C. JOY.**
**BY ADVS. SRI.A.KUMAR SMTG.MINI(1748)**
## **RESPONDENT/S:**
**STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, THIRUVANANTHAPURAM. BY SR. GP SRI.V.K.SHAMSUDHEEN**
**THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 28.02.2019, ALONG WITH OT.Rev.10/2017, OT.Rev.9/2017, OT.Rev.7/2017, OT.Rev.14/2017, OT.Rev.11/2017, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:**
**OT.Rev.No. 7 of 2017 & CONNECTED CASES**
**6**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**THURSDAY ,THE 28TH DAY OF FEBRUARY 2019 / 9TH PHALGUNA, 1940**
**OT.Rev.No. 14 of 2017**
**AGAINST THE ORDER IN T.A(VAT) 251/2013 of VALUE ADDED TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH,PKD DATED 29-10-2014**
## **REVISION PETITIONER/S:**
**M/S.HOLY CROSS HOSPITAL PVT. LTD. COURT ROAD, MANJERI-676121, MALAPPURAM DISTRICT, REPRESENTED BY DR.M.C. JOY.**
**BY ADVS. SRI.A.KUMAR SMTG.MINI(1748)**
## **RESPONDENT/S:**
**STATE OF KERALA REPRESENTED BY SECRETARY,TAXES DEPARTMENT, THIRUVANANTHAPURAM.**
**BY SR. GP SRI.V.K.SHAMSUDHEEN**
**THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 28.02.2019, ALONG WITH OT.Rev.10/2017, OT.Rev.9/2017, OT.Rev.7/2017, OT.Rev.13/2017, OT.Rev.11/2017, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:**
**OT.Rev.No. 7 of 2017 & CONNECTED CASES**
**7**
## **ORDER**
**[ OT.Rev 7/2017 ,OT.Rev.9/2017 OT.Rev.10/2017 OT.Rev.11/2017 ,OT.Rev.13/2017 & OT.Rev.14/2017 ]**
## K.VINOD CHANDRAN,J
The above revisions raise one common question, insofar as input tax credit denied for the reason of an inadvertent error of the supplier in issuing invoices in Form-8B, when the returns and books revealed the same goods having suffered output tax and remittance of the same also not being disputed.
2. On the said question raised it has to
be found that Form-8B indicates that there can be no input tax credit available, insofar as the purchases made under the said invoice, which is deemed to be one of last sale to the
consumer. In such circumstances, we do not
find any infirmity, insofar as the Tribunal having reversed the order of the first Appellate Authority and found the input tax
## **OT.Rev.No. 7 of 2017 & CONNECTED CASES**
**8**
credit claimed to be not sustainable. We answer the question against the assessee and
in favour of the Revenue.
3. The learned counsel for the assessee, Sri.A.Kumar would submit that a question regarding use of consumables in the hospital would arise, insofar as the declaration made by the Full Bench in _**2019 (1) KLT 336 [Sanjose**_
## _**Parish Hospital v. Commercial Tax Officer].**_
4. The learned Senior Government Pleader Sri.Shamsudheen however would contend that the issue was considered by the Assessing Officer as also the statutory authorities. Wherever evidence was produced, it was allowed by the Assessing Officer. The Tribunal also specifically found that the invoices were not produced and there was nothing to show the purchase being of consumables, which are put to use in the
## **OT.Rev.No. 7 of 2017 & CONNECTED CASES**
**9**
hospital. We agree that the question raised is one purely on facts and calls for no answer. Interference declined to the order of
the Tribunal.
5. One other question, which arises is as to the exigibility of tax of x-ray films. This question has been already considered by us in a batch of writ petitions against the revenue. Taking of X-rays is a part of the services offered in a hospital and is an
activity to diagnose the specific ailment of the patient. There is no sale discernible nor can the transfer of such X-ray films in the course of para-medical services offered be separated from the composite service offered in an hospital as held by the Full Bench.
O.T.Revision Nos.9/2017, 10/2017 and
14/2017 are partly allowed, answering the second question on x-ray's, in favour of the
## **OT.Rev.No. 7 of 2017 & CONNECTED CASES**
**10** assessee and against the revenue and O.T.Revision Nos. 7/2017, 11/2017 and 13/2017 are rejected. Parties to suffer their respective costs.
**Sd/K.VINOD CHANDRAN JUDGE Sd/ASHOK MENON JUDGE** SB/02/03/2019
**OT.Rev.No. 7 of 2017 & CONNECTED CASES**
**11**
## **APPENDIX OF OT.Rev 7/2017**
**PETITIONER'S/S EXHIBITS:**
**ANNEXURE-A A TRUE COPY OF THE ASSESSMENT ORDER DATED 24/8/2012.**
**ANNEXURE-B A COPY OF THE 1ST APPELLATE ORDER DATED 25/9/2012 ANNEXURE-C A COPY OF ORDER PASSED BY THE TRIBUNAL DATED 29/10/2014. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE**
**OT.Rev.No. 7 of 2017 & CONNECTED CASES**
## **12**
## **APPENDIX OF OT.Rev 9/2017**
## **PETITIONER'S/S EXHIBITS:**
**ANNEXURE-A**
**A TRUE COPY OF THE ASSESSMENT ORDER DATED 24/8/2012**
**ANNEXURE-B A TRUE COPY OF THE 1ST APPELLATE ORDER DATED 25/9/2012**
**ANNEXURE-C A COPY OF ORDER PASSED BY THE TRIBUNAL DATED 29/10/2014**
**ANNEXURE-D THE JUDGMENT OF THE JHARKHAND HIGH COURT IN TATA MAIN HOSPITAL VS THE STATE OF THARKHAND AND OTHERS DATED 7/9/2007 ANNEXURE-E THE JUDGMENT IN THE SLP DATED 10/3/2008.**
**RESPONDENTS EXTS: NIL**
**// TRUE COPY //**
**P.A TO JUDGE**
**OT.Rev.No. 7 of 2017 & CONNECTED CASES**
## **13**
## **APPENDIX OF OT.Rev 10/2017**
**PETITIONER'S/S EXHIBITS:**
## **ANNEXURE-A**
**A TRUE COPY OF THE ASSESSMENT ORDER DATED 24/08/2012.**
**ANNEXURE-B A COPY OF THE 1ST APPELLATE ORDER DATED 25/09/2012.**
**ANNEXURE-C A COPY OF ORDER PASSED BY THE TRIBUNAL DATED 29/10/2014.**
**ANNEXURE-D**
**THE JUDGMENT OF THE JHARKHAND HIGH COURT IN TATA MAIN HOSPITAL VS THE STATE OF JHARKHAND AND OTHERS DATED 07/09/2007.**
**ANNEXURE-E THE JUDGMENT IN THE SLP DATED 10/03/2008.**
**RESPONDENTS EXTS: NIL**
**// TRUE COPY //**
**P.A TO JUDGE**
**OT.Rev.No. 7 of 2017 & CONNECTED CASES**
**14**
## **APPENDIX OF OT.Rev 11/2017**
**PETITIONER'S/S EXHIBITS:**
**ANNEXURE-A A TRUE COPY OF THE ASSESSMENT ORDER DATED 24/8/2012**
**ANNEXURE-B A COPY OF THE 1ST APPELLATE ORDER DATED 25/9/2012**
**ANNEXURE-C A COPY OF ORDER PASSED BY THE TRIBUNAL DATED 29/10/2014.**
## **RESPONDENTS EXTS: NIL**
## **// TRUE COPY //**
**P.A TO JUDGE**
**OT.Rev.No. 7 of 2017 & CONNECTED CASES**
**15**
## **APPENDIX OF OT.Rev 13/2017**
**PETITIONER'S/S EXHIBITS:**
**ANNEXURE-A A TRUE COPY OF THE ASSESSMENT ORDER DATED 24/8/2012.**
**ANNEXURE-B A COPY OF THE 1ST APPELLATE ORDER DATED 25/9/2012.**
**ANNEXURE-C A COPY OF ORDER PASSED BY THE TRIBUNAL DATED 29/10/2014.**
**RESPONDENTS EXTS: NIL**
## **// TRUE COPY //**
**P.A TO JUDGE**
## **OT.Rev.No. 7 of 2017 & CONNECTED CASES**
**16**
## **APPENDIX OF OT.Rev 14/2017**
**PETITIONER'S/S EXHIBITS:**
**ANNEXURE-A A TRUE COPY OF THE ASSESSMENT ORDER DATED 24/8/2012**
**ANNEXURE-B A COPY OF THE 1ST APPELLATE ORDER ANNEXURE-C A COPY OF ORDER PASSED BY THE TRIBUNAL DATED 29/10/2014**
**ANNEXURE-D THE JUDGMENT OF THE THARKHAND HIGH COURT IN TATA MAIN HOSPITAL VS THE STATE OF THARKHAND AND OTHER DATED 7/9/2007. ANNEXURE-E THE ORDER IN THE SLP DATED 10/3/2008**
**THE ORDER IN THE SLP DATED 10/3/2008**
**RESPONDENTS EXTS:**
**// TRUE COPY //**
**P.A TO JUDGE**
