SANTHI NURSING HOME V. THE COMMERCIAL TAX OFFICER

WP(C)/20721/2014

AI Insights

The case involves multiple writ petitions and appeals concerning the taxability of drugs, implants, and consumables supplied by hospitals under the Kerala Value Added Tax Act, 2003. The primary legal questions addressed were whether such supplies constitute a sale of goods and whether hospitals are required to register as dealers under the KVAT Act. The court examined the definitions of 'dealer' and 'business' under the KVAT Act and considered previous judgments and the Full Bench decision in Sanjose Parish Hospital v. Commercial Tax Officer.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 726802 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 26-02-2019
• Assessment Year: misc
• Other Referred Cases: Sanjose Parish Hospital v. Commercial Tax Officer
• Laws Referred To: Kerala Value Added Tax Act, 2003
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: V K SHAMSUDHEEN
• Assessee Lawyers: BECHU THOMAS; K P AZEES; SHOBA EAPEN; T ARCHANA
• Keywords: KVAT Act; Sale of goods; Tax liability; Medical service; Hospital registration
• Section: 30; 8(E); 2(xv); 2(ix)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 28100 of 2009 PETITIONER/S: LISIE HOSPITAL, ERNAKULAM REP. BY ITS DIRECTOR FR.MATHEW MUTTAMTHOTTY. BY ADV. SRI. BECHU KURIAN THOMAS,SR. RESPONDENT/S: 1 STATE OF KERALA, REP. BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2 DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER(INT.),, DEPARTMENT OF COMMERCIAL TAXES,, EDAPPALLY, ERNAKULAM. 3 INTELLIGENCE OFFICER (IB) OFFICE OF THE DEPUTY COMMISSIONER(INT.),, DEPARTMENT OF COMMERCIAL TAXES,, EDAPPALLY, ERNAKULAM. BY SRI V.K. SHAMSUDHEEN SR GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C) Nos.28100 of 2009, 14047 of 2018, 17526 of 2018, 11170 of 2017, 11173 of 2017, 13872 of 2017, 14754 of 2017, 16269 of 2018, 20721 of 2014, 3838 of 2011, 4027 of 2011, 13406 of 2013, 4028 of 2011, 6352 of 2013, 6914 of 2011, 3762 of 2011, 24584 of 2013, 28069 of 2012, 3483 of 2011, 23340 of 2018,W.A.Nos.823 of 2015, 1998 of 2012, 2029 of 2012, 1896 of 2012, 1958 of 2012, 1971 of 2012, 1972 of 2012 & 1993 of 2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and 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 TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 14047 of 2018 PETITIONER/S: M/S.IQRAA INTERNATIONAL HOSPITAL AND RESEARCH CENTRE, MALAPARAMBA, KOZHIKODE, REPRESENTED BY ITS EXECUTIVE DIRECTOR, P.C. ANWAR. BY ADVS. SRI.K.P.ABDUL AZEES SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA RESPONDENT/S: 1 THE STATE TAX OFFICER, III RD CIRCLE, DEPARTMENT OF STATE GST, KOZHIKODE - 673004. 2 THE COMMISSIONER, COMMERCIAL TAXES,THIRUVANANTHAPURAM-695001. 3 STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), THIRUVANANTHAPURAM - 695001. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C). 28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 3 THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 17526 of 2018 PETITIONER/S: M/S. SANTHI NURSING HOME PUNAYURKULAM, THRISSUR 679561, REPRESENTED BY ITS MANAGING PARTNER, DR. K. RAJESH KRISHNAN BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENT/S: 1 THE STATE TAX OFFICER SGST DEPARTMENT, CHAVAKKAD,THRISSUR 680307 2 THE ASSISTANT COMMISSIONER OF STATE TAX SGST DEPARTMENT, IRINJALAKKUDA 680125 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM 695001 BY SR.GP SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C). 28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and 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 TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 11170 of 2017 PETITIONER/S: M/S.SANJOS PARISH HOSPITAL PAVARATTY, CHAVAKKAD, THRISSUR-680507, REPRESENTED BY ITS MANAGING DIRECTOR REV.FR.JOSEPH POOVATHOOKKARAN. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER CHAVAKKAD, THRISSUR-680307. 2 THE INSPECTING ASST. COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA-680121 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVT. TAXES, DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES , THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and 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 TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 11173 of 2017 PETITIONER/S: M/S.ROYAL HOSPITAL KUNNAMKULAM, THRISSUR DISTRICT, REPRESENTED BY ITS PROPRIETOR,DR. THOMAS MATHEW. BY ADVS. SRI.HUSSAIN KOYA VALIYAVEEDAKATH SRI.K.ANAND RESPONDENT/S: 1 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT,TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM-695 001. 2 THE COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICE, KUNNAMKULAM-680 503. 3 THE DEPUTY COMMISSIONER APPEALS COMMERCIAL TAXES,ERNAKULAM-682 018. W.P.(C) No.28100/2009 and connected cases 6 4 THE COLLECTR/AUTHORIZED OFFICER INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680 004. BY SR.GP. SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 13872 of 2017 PETITIONER/S: M/S. MOIDU MEDICARE (P) LTD. NATIONAL HOSPITAL COMPOUND, INDIRA GANDHI ROAD, CALICUT 673 001, REP. BY ITS AUTHORIZED SIGNATORY, MR.ASHIK BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: INTELLIGENCE OFFICER (IB)-III COMMERCIAL TAXES, KOZHIKODE 673 001. BY SR.GP.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 14754 of 2017 PETITIONER/S: M/S. LAKESHORE HOSPITAL & RESEARCH CENTRE LTD. MARADU, NETTOOR,KOCHI REPRESENTED BY ITS AUTHORIZED SIGNATORY. MR.SASIDHARAN PILLAI BY ADVS. SRI.A.KUMAR SMTG.MINI(1748) SRI.P.J.ANILKUMAR SRI.P.S.SREE PRASAD RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY SECRETARY TAXES DEPARTMENT, GOVT. OF KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM 695 001 2 INTELLIGENCE OFFICER (IB) COMMERCIAL TAXES MATTANCHERRY MINI CIVIL STATION, ALUVA 683101 3 COMMERCIAL TAX OFFICER SECOND CIRCLE,TRIPUNITHURA, ERNAKULAM 682 301 BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 9 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 16269 of 2018 PETITIONER/S: SANJOS PARISH HOSPITAL PAVARATTY - 680 507, THRISSUR REPRESENTED BY ITS DIRECTOR REV.FR.JOSEPH POOVATHUKKRAN. BY ADVS. SRI.P.N.DAMODARAN NAMBOODIRI SRI.P.UNNIKRISHNAN (THRISSUR) RESPONDENT/S: 1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPT., CHAVAKKAD - 680 307. 2 THE ASSISTANT COMMISSIONER OF STATE TAX SGST DEPARTMENT, IRINJALAKKUDA - 680 125. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT TAXES, DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY SR.GP SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C)28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 10 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 20721 of 2014 PETITIONER/S: SANTHI NURSING HOME PUNAYURKULAM. REPRESENTED BY ITS MANAGING, PARTNER DR.K.RAJESH. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, CHAVAKKAD-680307, THRISSUR. 2 THE INSPECTING ASST.COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA- 680121. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695001. BY SR.GP SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C). 28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 11 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 3838 of 2011 PETITIONER/S: VIJAYA KUMARA MENON HOSPITAL, NORTH FORT GATE, TRIPUNITHURA ERNAKULAM DISTRICT, REPRESENTED BY ITS PROPRIETOR DR. K.BHARATHAN, S/O. K.KUMARA MENON, AGED 60, JAIVIJAY,, N.F.GATE, TRIPUNITHURA. BY ADVS. SRI.K.C.CHARLES SMT.A.T.RENJU SRI.E.N.HARI SRI.M.POLY MATHAI SRI.P.CHELLAPPAN SRI.VIMAL K.CHARLES RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, TRIVANDRUM, PIN- 695001. 2 COMMERCIAL TAX OFFICER COMMERCIAL TAX, COMMERCIAL TAX OFFICE, K.V.A.T. CIRCLE I, TRIPUNITHURA, PIN- 682334. 3 THE INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM, PIN- 682415. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 12 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 4027 of 2011 PETITIONER/S: ERNAKULAM MEDICAL CENTRE, NH BYPASS, KOCHI-682028, REPRESENTED BY ITS MANAGING DIRECTOR, C.I.GOPALAN. BY ADVS. SRI.BECHU KURIAN THOMAS, SR. SRI.ENOCH DAVID SIMON JOEL RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-1. 2 DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER(INT.), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-683104. 3 COMMERCIAL TAX OFFICER, KVAT CIRCLE-II, KALAMASSERY, OFFICE OF THE COMMERCIAL TAX OFFICER, IIND CIRCLE, KALAMASSERY- 683104. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 13 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 13406 of 2013 PETITIONER/S: M/S. SANJOS PARISH HOSPITAL PAVARATTY, REPRESENTED BY ITS MANAGING DIRECTOR REV.FR.JOSEPH (NOBY)AMBOOKAN. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER CHAVAKKAD - 680 307, THRISSUR. 2 THE INSPECTING ASST. COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA - 680 121. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 14 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 4028 of 2011 PETITIONER/S: 1 DEVI HOSPITAL PVT. LTD., XXI/64, NEAR NSS COLLEGE, NORTH FORT GATE, THRIPUNITHURA, ERNAKULAM 682301, REPRESENTED BY ITS MANAGING DIRECTOR, MADHAVAN NAMBALAT. 2 VARMA MEDICAL CLINIC, MAIN ROAD, THRIPUNITHURA, REPRESENTED BY ITS ADMINISTRATOR, K.K.STEPHEN- 682301. BY ADV. SRI. BECHU KURIAN THOMAS, SR. RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-1. 2 DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER (INT.), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM- 682301. 3 COMMERCIAL TAX OFFICER, KVAT CIRCLE-I KVAT CIRCLE-I, THRIPUNITHURA, OFFICE OF THE COMMERCIAL TAX OFFICER, 1ST CIRCLE, THRIPUNITHURA- 682301. BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C). 28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 15 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 6352 of 2013 PETITIONER/S: M/S.SANTHI NURSING HOME, PUNAYURKULAM, REPRESENTED BY ITS MANAGING PARTNER DR.K.RAJESH. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER, CHAVAKKAD-680307, THRISSUR. 2 THE INSPECTING ASST. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA-680121. 3 THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. BY SR.GP SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 16 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 6914 of 2011 PETITIONER/S: MGM MUTHOOT MEDICAL CENTRE COLLEGE ROAD, KOZHENCHERRY, REPRESENTED BY ITS GENERAL MANAGER, ADMN., BABU GEORGE. BY ADVS. SRI.BECHU KURIAN THOMAS (SR.) SRI.ENOCH DAVID SIMON JOEL SRI.PAUL JACOB (P) RESPONDENT/S: 1 STATE OF KERALA REP. BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES,, THIRUVANANTHAPURAM-1. 2 DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER (INT.),, DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA. 3 INTELLIGENCE OFFICER SQUAD NO.I, COMMERCIAL TAXES, PATHANAMTHITTA. BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 and connected cases, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 17 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 3762 of 2011 PETITIONER/S: 1 ST.THOMAS HOSPITAL, MALAKARA, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS PROPRIETOR, DR.CHERIYAN. 2 CHRISTIAN MISSION HOSPITAL, PANDALAM, PATHANAMTHITTA DISTRICT, REPRESENTED BY, ITS MANAGING PARTNER, DR.T.G.VARGHESE. 3 M.G.M MUTHOOT MEDIAL CENTRE, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS ADMINISTRATOR, MATHEWS PHILIP. 4 HOLY CROSS HOSPITAL, ADOOR, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS ADMINISTRATOR, SR.JOSIA. 5 CHITHRA MULTI SPECIALTY HOSPITAL, PANDALAM, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS MANAGING PARTNER, DR.T.SANDHANA. BY ADVS. SRI.BECHU KURIAN THOMAS, SR. SRI.PAUL JACOB (P) SRI.ENOCH DAVID SIMON JOEL SRI.ROSHEN.D.ALEXANDER W.P.(C) No.28100/2009 and connected cases 18 RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-1 2 DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER (INT), DEPARTMENT OF COMMERCIAL TAXES,, PATHANAMTHITTA 689 101. 3 INTELLIGENCE OFFICER SQUAD NO.1 OFFICE OF THE INSPECTING ASST COMMISSIONER (INT), COMMERCIAL TAXES, PATHANAMTHITTA 680 101. BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C). 28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 19 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 24584 of 2013 PETITIONER/S: SANTHI NURSING HOME, PUNNAYURKULAM REPRESENTED BY ITS MANAGING PARTNER DR. K. RAJESH. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER CHAVAKKAD-680307, THRISSUR. 2 THE INSPECTING ASST. COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA-680121. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. BY SR.GP SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 20 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 28069 of 2012 PETITIONER/S: MOTHER HOSPITAL PRIVATE LIMITED PULLAZHY POST, OLARIKKARA, THRISSUR - 680 012, REPRESENTED BY ITS DIRECTOR DR.P.A. ABDUL HAKKIM. BY ADVS. SRI.TOMSON T.EMMANUEL SRI.JENSON FRANCIS PAYANKAN RESPONDENT/S: 1 COMMERCIAL TAX OFFICER COMMERCIAL TAXES, 2ND CIRCLE, THRISSUR - 680 003. 2 ASSISTANT COMMISSIONER APPEALS COMMERCIAL TAXES, THRISSUR - 680 003. 3 INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, THRISSUR - 680 003. 4 STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY SR. GP SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009,AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 21 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 3483 of 2011 PETITIONER/S: M/S. LOURDE HOSPITAL, PACHALAM, ERNAKULAM, REPRESENTED BY ITS DIRECTOR. BY ADVS. SRI.BECHU KURIAN THOMAS (SR.) SMT.NISHA JOHN SRI.ENOCH DAVID SIMON JOEL SRI.GEORGE A.CHERIAN SRI.PAUL JACOB (P) SRI.RONY JOSE SRI.ROSHEN.D.ALEXANDER DR.SHERINE JOSEPH SRI.S.SREEDEV RESPONDENT/S: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-1. 2 DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER (INT.),, DEPARTMENT OF COMMERCIAL TAXES,, EDAPALLY, ERNAKULAM, KOCHI-24. W.P.(C) No.28100/2009 and connected cases 22 3 THE COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICER,, FIRST CIRCLE, ERNAKULAM, KOCHI-24. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 23 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WP(C).No. 23340 of 2018 PETITIONER/S: M/S.LEO HOSPITAL KATTAPPANA,WAYANAD-673121, REPRESENTED BY ITS MANAGING PARTNER SRI.T.P.V.SURENDRAN. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 THE STATE TAX OFFICER SGST DEPARTMENT,KALPETTA-673121. 2 THE ASSISTANT COMMISSIONER OF STATE TAX SGST DEPARTMENT, KALPETTA-673121. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. BY SR.GP SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 24 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WA.No. 823 of 2015 AGAINST THE JUDGMENT IN WPC 9157/2015 of HIGH COURT OF KERALA DATED 24-03-2015 APPELLANT/S: ROYAL HOSPITAL KUNNAMKULAM, THRISSUR DISTRICT, REPRESENTED BY ITS PROPRIETOR, DR.THOMAS MATHEW. BY ADVS. SRI.HUSSAIN KOYA VALIYAVEEDAKATH SRI.K.ANAND SRI.K.P.ABDUL AZEES SRI.K.V.RAJENDRAN (WANDOOR) RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICE, KUNNAMKULAM-680503. 3 THE DEPUTY COMMISSIONER APPEALS COMMERCIAL TAXES, ERNAKULAM-682018. W.P.(C) No.28100/2009 and connected cases 25 4 THE COLLECTOR/AUTHORIZED OFFICER (APPEALS) INSPECTING ASSISTANT COMMISSIONER, COMMERCIAL TAXES, COMMERCIAL TAX COMPLEX, POOTHOLE, THRISSUR-680001. BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH W.P.(C) NO.28100/2009 AND CONNECTED CASES , THE COURT ON THE SAME DAY PASSED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 26 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WA.No. 1998 of 2012 AGAINST THE JUDGMENT IN WPC 3169/2011 of HIGH COURT OF KERALA DATED 14-09-2012 APPELLANT/S: THE SECRETARY, PUSHPAGIRI MEDICAL SOCIETY TIRUVALLA-689101, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS PRESENT SECRETARY AND CHIEF EXECUTIVE OFFICER OF PUSHPAGIRI MEDICAL COLLEGE, FR.THOMAS KODINATTUMKUNNEL. BY ADVS. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO.II, COMMERCIAL TAXES DEPARTMENT, PATHANAMTHITTA AT THIRUVALLA, 689101. 2 THE COMMERCIAL TAX OFFICER COMMERCIAL TAXES DEPARTMENT, THIRUVALLA-689101. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695001. BY SR.GP SRI. V.K.SHAMSUDHEEN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 27 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WA.No. 2029 of 2012 AGAINST THE JUDGMENT IN WPC 6343/2012 of HIGH COURT OF KERALA DATED 14-09-2012 APPELLANT/S: M/S.SANTHI NURSING HOME PUNAYURKULAM, REPRESENTED BY ITS MANAGING PARTNER DR.K.RAJESH. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER CHAVAKKAD, THRISSUR-680 307. 2 THE INSPECTING ASST. COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA-680 121. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY SR. GP SRI.V.K.SHAMSUDHEEN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 28 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WA.No. 1896 of 2012 AGAINST THE JUDGMENT IN WPC 4303/2012 of HIGH COURT OF KERALA DATED 14-09-2012 APPELLANT/S: M/S.SANJOSE PARISH HOSPITAL, PAVARATTY PAVARATTY, THRISSUR, REPRESENTED BY ITS DIRECTOR, REV. FR. JOSEPH (NOBY) AMBOOKAN. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER, CHAVAKKAD CHAVAKKAD, THRISSUR. 680 307. 2 THE INSPECTING ASST. COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, IRINJALAKUDA-680 121. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 695 001. BY SR. GP SRI.V.K.SHAMSUDHEEN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 29 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WA.No. 1958 of 2012 AGAINST THE JUDGMENT IN WPC 14218/2011 of HIGH COURT OF KERALA DATED 14-09-2012 APPELLANT/S: KRISHNA NURSING HOME CHITTOOR ROAD, ERNAKULAM, REPRESENTED BY ITS PROPRIETOR, DR.SABAPATHY. BY ADVS. SRI.BECHU KURIAN THOMAS (SR.) SMT.NISHA JOHN SRI.ENOCH DAVID SIMON JOEL SRI.PAUL JACOB (P) RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM 1. 2 DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER (INT), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM 682 011. 3 COMMERCIAL TAX OFFICER KVAT CIRCLE 111, ERNAKULAM, OFFICE OF THE COMMERCIAL TAX OFFICER, KVAT CIRCLE 111, CLAS TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM 682 018. BY SR. GP SRI.V.K.SHAMSUDHEEN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WA.1971/2012, WP(C).28100/2009, AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 30 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WA.No. 1971 of 2012 AGAINST THE JUDGMENT IN WPC 7129/2008 of HIGH COURT OF KERALA DATED 14-09-2012 APPELLANT/S: 1 ASWINI HOSPITAL PVT LTD KARUNAKARAN NAMBIAR ROAD, THRISSUR-680 020, REPRESENTED BY ITS MANAGING DIRECTOR, DR.C.N.PARAMESWARAN. 2 AL SALAMA HOSPITAL VENGARA P.O., MALAPPURAM-676 304, REPRESENTED BY ITS PARTNER, M.ABDURAHIMAN KUTTY. 3 KERALA PRIVATE HOSPITALS ASSOCIATION (MODERN MEDICINE), STATE COMMITTEE, ASWINI HOSPITAL BUILDING, K.N.ROAD, THRISSUR-20, REPRESENTED BY ITS PRESIDENT DR.P.K.MOHAMMED RASHEED. BY ADVS. DR.K.B.MUHAMED KUTTY (SR.) SMTG.MINI(1748) SRI.A.KUMAR SRI.K.ANAND W.P.(C) No.28100/2009 and connected cases 31 RESPONDENT/S: 1 THE INTELLIGENCE OFFICER SQUAD NO.1, OFFICE OF THE INSPECTING ASSISTANT, COMMISSIONER (INTELLIGENCE), DEPARTMENT OF COMMERCIAL TAXES, THRISSUR-680 001. 2 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, TIRURANGADI, MALAPPURAM DISTRICT-676 306. 3 THE COMMISSIONER OF COMMERCIAL TAXES PUBLIC BUILDINGS, THIRUVANANTHAPURAM-695 001. 4 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 32 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WA.No. 1972 of 2012 AGAINST THE ORDER/JUDGMENT IN WPC 3682/2011 of HIGH COURT OF KERALA DATED 14-09-2012 APPELLANT/S: PVS MEMORIAL HOSPITAL LTD. KALOOR, KOCHI-682 017, REPRESENTED BY ITS EXECUTIVE ENGINEER, P.V.MINI. BY ADVS. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER KVAT CIRCLE-II, KALAMASSERY-683 107. 2 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. BY SRI.V.K.SHAMSUDHEEN, SR. GOVERNMENT PLEADER THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 33 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON TUESDAY ,THE 26TH DAY OF FEBRUARY 2019 / 7TH PHALGUNA, 1940 WA.No. 1993 of 2012 AGAINST THE JUDGMENT IN WPC 1458/2011 of HIGH COURT OF KERALA DATED 14-09-2012 APPELLANT/S: 1 THIRUVALLA MEDICAL MISSION HOSPITAL (DEWAN BAHADUR DR. V.VARGHESE HOSPITAL TRUST ASSOCIATION), POST BOD NO. 50, THIRUVALLA-689101, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER. 2 DR. THOMAS KURUVILA PROPRIETOR, G.K. HOSPITAL, THIRUVALLA. 3 DR. VARGHESE JOSEPH PROPRIETOR, EYE MICRO SURGERY AND LASER CENTRE, INTERNATIONAL TOURIST COMPLEX, PUSHPAGIRI ROAD, THIRUVALLA-689101. BY ADVS. SRI.BECHU KURIAN THOMAS (SR.) SRI.ENOCH DAVID SIMON JOEL SRI.PAUL JACOB (P) RESPONDENT/S: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM-1. W.P.(C) No.28100/2009 and connected cases 34 2 DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER (INT.), DEPARTMENT OF COMMERCIAL TAXES, PATHANAMTHITTA-689101. 3 INTELLIGENCE OFFICER SQUAD NO. II, PATHANAMTHITTA AT THIRUVALLA, OFFICE OF THE INTELLIGENCE OFFICER, SQUAD NO. II, PATHANAMTHITTA AT 1ST FLOOR, REVENUE TOWER, THIRUVALLA-689101. BY GP SRI.V.K.SHAMSUDHEEN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.02.2019, ALONG WITH WP(C).28100/2009 AND CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: W.P.(C) No.28100/2009 and connected cases 35 K.VINOD CHANDRAN & ASHOK MENON, JJ. ----------------------------------------------------- WP(C) Nos.28100 of 2009, 14047 of 2018, 17526 of 2018, 11170 of 2017, 11173 of 2017, 13872 of 2017, 14754 of 2017, 16269 of 2018, 20721 of 2014, 3838 of 2011, 4027 of 2011, 13406 of 2013, 4028 of 2011, 6352 of 2013, 6914 of 2011, 3762 of 2011, 24584 of 2013, 28069 of 2012, 3483 of 2011, 23340 of 2018, W.A.Nos.823 of 2015, 1998 of 2012, 2029 of 2012, 1896 of 2012, 1958 of 2012, 1971 of 2012, 1972 of 2012 & 1993 of 2012 -------------------------------------------------- Dated this the 26th day of February, 2019 J U D G M E N T Vinod Chandran, J. The essential questions arising in all these cases are as follows: (1) Whether the drugs, implants and consumables used in the treatment of an inpatient in a hospital can be termed to be sale of goods exigible to sales tax under the Kerala Value Added Tax Act, 2003 (“KVAT Act”, for short)? (2) Whether hospitals, which carry out inpatient and outpatient treatments and in the course of such treatments administer drugs, carries out invasive surgeries to make implants and uses consumables in the various medical procedures, are to be registered under the KVAT Act? W.P.(C) No.28100/2009 and connected cases 36 (3) Whether the sales carried out in the pharmacies to outpatients can be categorised as sale of goods liable to tax under the KVAT Act? 2. There are also other issues involved in certain cases which we will have to deal separately with. As of now, the first issue has been answered by a Full Bench in 2019 (1) KLT 336 [Sanjose Parish Hospital v. Commercial Tax Officer]. The Full Bench held that drugs, implants and consumables used in the course of treatment in a hospital would not come within the definition of sale of goods, since it is part of a composite medical service provided in a hospital for therapeutic care and treatment of a patient. 3. On the question of registration, we heard the various Counsel appearing for the respondents herein. Sri.A.Kumar and Sri.Paul Jacob led the arguments on behalf of the hospitals. Sri.Paul Jacob would assert that even going by the Full Bench decision there can be no mandate for a registration under the KVAT Act, 2003. An outpatient treatment and supply of drugs from the pharmacy to that patient is also a part of the service offered in the hospital. The learned W.P.(C) No.28100/2009 and connected cases 37 Counsel would specifically refer to the definition of “dealer” as available under Section 2(xv) to contend that though supply of goods by way of or as part of any service is included, it is confined to supplies by way of or part of any service; of goods being food or any other article for human consumption or any drink as seen from clause (e) of Section 2(xv). The Full Bench has already held that the consumption of drugs or use of implants and consumables are not of human consumption as is spoken of in the case of food or a beverage, which alone is covered under Article 366(29A)(d). A dealer necessarily has to carry on a business, which term is defined under Section 2(ix) and includes any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture. A hospital is not involved in any trade, commerce or manufacture. It is argued that a patient comes to a hospital as an out-patient or an in-patient, not for the purpose of purchase of drugs, consumables or implants. The purchase of such goods would depend upon the advice of the attending Physician/Surgeon. The only purpose for which the W.P.(C) No.28100/2009 and connected cases 38 patient visits the hospital is for cure of his illness. The doctor who treats the patient decides on what has to be administered to him for the purpose of curing him of the ailment, which is purely a service offered to the patient whether it be an in-patient or an out-patient. There can never be a differentiation of the sale and service when it is a composite service of medical treatment offered to the patient. 4. Sri.A.Kumar, however, would not enter into such a controversy of a registration not being necessitated especially since it has other ramifications insofar as the sale of drugs purchased from importers or manufacturers who have availed of compounding provision under the KVAT Act, specifically Section 8(e). However, it is argued that sale from a pharmacy cannot at all be treated as being in any way different from the drugs administered or consumables and implants used in the course of treatment of an inpatient. It is asserted that there could be no differentiation of the sale element, even when there is a supply of drugs or consumables in the course of treatment of an W.P.(C) No.28100/2009 and connected cases 39 out-patient. There can be no consensus ad idem found in such supply also, since it is the prerogative of the attending Physician/Surgeon to prescribe such medicines. The patient has absolutely no control over the same. The decisions of the various High Courts are pointed out to urge that in those cases also the question considered was confined to that of treatment administered to inpatients and the drugs administered or consumables and implants used in the course of such treatment. Neither the various High Courts nor the Full Bench of this Court has considered the specific aspect of a sale from Pharmacy, which according to the learned Counsel is on the same footing as an in-patient treatment. The learned Counsel would also argue that there could be administration of drugs or other materials in the course of treating an out-patient also, in the Casualty, which in any event cannot be treated as a sale simpliciter of goods. The other learned Counsel followed these contentions urged by Sri.Kumar and Sri.Paul Jacob. W.P.(C) No.28100/2009 and connected cases 40 5. Learned Senior Government Pleader Sri.V.K.Shamsudheen would specifically point out that Section 2(xv) defines a “dealer” as a person who, inter alia, supplies by way of or as part of any service, any goods directly or otherwise, whether for cash or for deferred payment. Sub-clause (e) specifically speaks of a person involved in transfer of goods, including controlled goods, whether in pursuance of a business or not. “Business” as defined under sub-clause (ix) of Section 2 specifically includes a trade, commerce, manufacture or any adventure carried on with a motive to make gain or profit and whether or not any profit accrues from such activity. A hospital, in the course of its major activity of treating patients, definitely supplies goods as part of service and transfers it to the patients. The activity is also carried on with a motive to make gain or profit and it comes under the definition of a business, which makes it imperative for the person to get registered as a dealer. Even otherwise the definition of dealer takes in transfer of goods as part of service, even when the activity W.P.(C) No.28100/2009 and connected cases 41 is not a business. 6. It is also pointed out, on the basis of Drugs Price Control Orders that it was always a condition that the drugs could be sold only at the Maximum Retail Price [for brevity “MRP”], which also included local taxes. Hence, any sale made within the State can only be at or less than the MRP and it should include the tax. The hospitals purchase drugs from either the manufacturers or the suppliers within the State. If the purchase is made from a manufacturer or a supplier who is an importer, then there is a possibility of the said supplier or manufacturer having availed the option to pay tax at the compounded rate as available under Section 8. Section 8(e) provides for payment of tax at the rates specified therein on the MRP. Hence, whatever is the price at which the sale to the hospitals are made by the importer or manufacturer, such supplier pays the tax as applied to the MRP. The hospital who purchases from the manufacturer or importer, who had opted for paying tax under Section 8, would be disabled from pricing the drugs at MRP since then W.P.(C) No.28100/2009 and connected cases 42 they would be collecting the tax, which is impermissible if there is no registration taken. A hospital who is not registered as a dealer would be disabled from collection of tax as provided under Section 30 of the KVAT Act. If a sale is made at MRP from the hospital, then the component of tax which is included in the MRP, as paid by the supplier or manufacturer to the State would have to be reduced by the hospital. Otherwise, it would entail prosecution proceedings as also forfeiture of the collected tax. 7. Sri.Kumar, per contra, would specifically draw the attention of this Court to Form No.8H prescribed for dealers in medicine selling compounded-tax-suffered medicines. Form 8H provides for two tax invoices; one to be issued by the manufacturer/first seller when tax is collected and the other to be issued by stockists/ wholesaler of medicines or drugs to retailer when tax is not collected. The retail bill, also included in Form 8H, is to be issued to customers who are not dealers. It is pointed out that when there is a clear exemption applicable, then there is no question of a W.P.(C) No.28100/2009 and connected cases 43 registration in the case of hospitals, since there is no sale of goods involved insofar as a drug administered and consumables or implants used. Specific reference is also made to the proviso, exempting hospitals which have not taken any registration under the Act. The hospitals have been exempted from the liability to pay tax on the sale of such medicines; insofar as a purchase made from an importer or manufacturer who has opted under the compounding scheme or a purchase made from another registered dealer where tax on MRP was paid, for the period between 01.04.2005 to 31.03.2012. Sri.Shamsudheen, however, would counter the said argument on the ground that the proviso has application only for the period mentioned therein. Further, the drugs being taxable, the exemption is not on the goods and is on the dealer. Hence, hospitals have to necessarily take out a registration and if transfer of goods have been effected in the course of medical treatment given to an inpatient, then the said fact has to be proved before the Assessing Officer for claiming exemption. The W.P.(C) No.28100/2009 and connected cases 44 registration, according to Sri.Shamsudheen, is imperative under the KVAT Act. 8. We have given anxious consideration to the arguments addressed before us. At the outset, we do not find the Full Bench having spoken of a blanket exemption from tax insofar as the sale from pharmacies in a hospital. The Full Bench had specifically observed that the question on sale made from pharmacies to out-patients was not referred for decision to the Full Bench. The said issue was left to be considered by the Division Bench itself. Hence, we cannot find the Full Bench having spoken on the issue of registration of hospitals or pharmacies nor considered the aspect of sale from pharmacies. 9. We cannot agree with the contention raised by the various petitioners and appellants herein to the effect that the definition of the terms “dealer” and “business” excludes hospitals, since they are not involved in any sale of goods. As was pointed out by the learned Government Pleader, the definition of dealer as available in Section 2(xv) specifically speaks of supply by way of or part of any service, W.P.(C) No.28100/2009 and connected cases 45 any goods directly or otherwise, and this includes a person who does so in the course of business or not. Only such an interpretation is possible looking at clause (xv) and sub-clause (e) of Section 2(xv) read in its entirety. Supply of goods, as has been argued by Sri.Paul Jacob, cannot be confined to food or other articles for human consumption. That there is supply of goods in the course of treatment is undisputed. What has been held by the Full Bench is that the supply of goods cannot be separated from the composite medical service offered to a patient in a hospital and the same treated to be a sale of goods, liable to sales tax. The liability to sales tax is extinguished only since the supply is in the course of composite service offered to a patient which is the therapeutic care and medical treatment. 10. The minute a supply of goods is made other than in the course of a service, then necessarily levy of tax is attracted to the transaction as provided under the sales tax enactment. Hence, it is for the hospitals who are also involved in the supply of goods to prove before the Assessing Officer that W.P.(C) No.28100/2009 and connected cases 46 the supply has been made in the course of treatment and not as a mere sale of goods. In this context, we would consider it worthwhile to examine the nature of the sale which is carried out in a Pharmacy as distinguished from a supply of goods in the course of medical treatment offered to an inpatient in a hospital. 11. As has already been held by the Full Bench, when drugs are administered, consumables used and implants carried out in the course of medical treatment, there can be no sale of goods ferreted out separately from the composite medical service offered to an inpatient. In the case of a Pharmacy selling drugs, consumables or implants to out-patients, according to us, stands on a different footing. Admitting that the patient does not come to a hospital for purchase of drugs or consumables or implants, even when he is an out-patient; the purchase of what is prescribed by the Attending Physician/Surgeon is at the option of that out-patient. An out-patient who is prescribed with medicine may purchase it from the Pharmacy or some W.P.(C) No.28100/2009 and connected cases 47 medical shop out side or even decide not to purchase it at all. Hence, when a purchase is made from a Pharmacy, there has to be found a consensus ad idem insofar as the patient having agreed to purchase the medicines prescribed by the Doctor. Such a purchase cannot be said to be a part of the service offered by the hospital, since, as we noticed, it is the out-patients' prerogative whether to purchase the medicine or not. While it is for the Doctor to prescribe the medicines; it is still the option of the patient to purchase it or not, especially in the case of an outpatient. 12. We also have to notice the contention raised by certain parties that in many hospitals the prescription is not directly handed over to the out-patient and is transmitted to the Pharmacy from where the out-patient has to collect the medicines. Even then only if the patient decides to purchase it from that Pharmacy could there be sale carried out. There can be no compulsion on the patient, by either the Doctor or the hospital to purchase medicines from the Pharmacy of the hospital itself. In an instance W.P.(C) No.28100/2009 and connected cases 48 where the prescription is not physically handed over, the patient would not have the option to purchase the medicine from outside. But still, he could refuse to purchase the same. The sale, hence, made from the Pharmacy definitely comes within the term of sale of goods and it cannot be deemed to be part of the medical service offered by the hospital. 13. The minute the consultation with the Doctor ends as far as an out-patient is concerned, he is free to decide whether he purchases the medicine or not. The service of medical care ceases with the consultation and the further sale made to an out- patient of any goods from the pharmacy has the connotation of sale of goods. The supply of medicines from the pharmacy to an out-patient is mere sale of goods and not a supply in the course of medical service. It is at best a sale in pursuance of a service, ie: the consultation. We, hence, find that the hospitals with Pharmacies have to be necessarily registered under the KVAT Act and they also have to satisfy the liability to tax under the respective enactments in the various periods, on the medicines, W.P.(C) No.28100/2009 and connected cases 49 consumables or implants supplied to an out-patient, as distinguished from an administration of drug or use of consumables or implants carried out within the hospital premises itself, subject however to the purchase having been made from a compounded dealer, who has already paid tax on the MRP. We say this specifically because an implant, a drug or a consumable may not be available in one hospital and a patient of that hospital may, on the advise of the hospital, purchase it from a Pharmacy of another hospital, or a medical store, when the transfer of goods is for all purposes a sale of goods, exigible to tax. 14. We have to accept the contention of the State that the goods being drugs, implants and consumables, are taxable under the respective enactments. The liability to tax is extinguished only when the transfer of goods is made in the course of a treatment, which is the service offered in a hospital. That, on sale of the very same drugs, consumables and implants by a Pharmacy or a medical store would attract tax, makes it imperative for the W.P.(C) No.28100/2009 and connected cases 50 hospitals to establish that the drugs administered, consumables used and implants carried out were in the course of medical treatment. This in turn brings within its wake the necessity for a registration as a dealer, in which circumstance alone the hospital would be able to establish before the Assessing Officer that the transfer of goods or its supply in the course of the medical treatment offered to a patient is exempted from the levy of sales tax. We, hence, find that the hospitals are to be registered under the sales tax enactment, whether they have a Pharmacy catering to out-patients or not. The hospitals who transfer or supply goods in the course of treatment are exempted from the levy of sales tax for such goods; the transfer being not in the course of sale of goods exigible to tax. The sale of any drug, implant or consumable from the Pharmacy to an out-patient which is not administered, used or implanted within the premises of the hospital would be taxable as sale of goods. 15. In this context, we have to further hold that despite a person being an out-patient if he is W.P.(C) No.28100/2009 and connected cases 51 treated in the Casualty without being actually admitted as an in-patient, then the procedures carried out thereunder and the goods used in the course of such procedures, being drugs and consumables, would also be deemed to be a transfer in the course of the medical service offered in the hospital. There could, hence, be no tax levied on such transfer of goods made in the course of treatment. However, even such a patient taken to the Casualty and immediately discharged there from; carries any medicine with him as purchased from the Pharmacy, the same would be taxable. 16. We also notice that there are cases in which the Department has subjected to tax X-Ray films taken by a patient in a hospital and also levied tax on the chemicals used in laboratory tests. We hold that even such procedures carried out, in the course of diagnosing an ailment, comes within the ambit and purview of a para-medical service offered by the hospital or the Clinic. The X-Ray films though handed over to the patients cannot be said to be a transfer in the course of sale of goods. Likewise, the W.P.(C) No.28100/2009 and connected cases 52 chemicals used in carrying out laboratory tests cannot at all be said to be even a transfer of goods to the patient, much less any sale of goods being involved. 17. Now, we have to deal with the issue raised by Sri.Shamsudheen as to the tax being included in the MRP as per the Drug Control Orders and the collection of tax component when the hospitals sell drugs at MRP. If they are not registered under the KVAT Act, they cannot avail the benefit under Section 30 and collection by such unregistered dealers would result in forfeiture of such amounts as also penalty imposition is the argument advanced. To our mind, two aspects arise in view of the compounding provision as per Section 8(e) of the Act, i.e., the purchases made from importers and manufacturers who opted to compound under Section 8(e) and those dealers or manufacturers who do not make such option. 18. In the case of importers, manufacturers or other distributors who have not resorted to compounding, there is no difficulty especially since the wholesaler would not sell the drug at its MRP to W.P.(C) No.28100/2009 and connected cases 53 the hospital, who in turn sells it in retail. Hence, when a drug priced at Rs.100/- MRP is sold at Rs.60/-, then the liability of the wholesaler or manufacturer is only to pay tax for the price at which the sale is made. The hospital who sells such drug in the course of treatment, as held by us, is not liable to sales tax on the value addition; but, however, if not registered, would not be entitled to collect the tax element at the first sale, if the tax collection is made by the supplier. Hence, when the sale invoice shows tax collection by the supplier, the sale subsequently made by an unregistered hospital could be only at a price; reducing the tax element from MRP. Hence, if tax is 10% and Rs.6/- was the tax paid by the wholesale dealer, the purchase made by the hospital is at Rs.66/-. If the sale is made at Rs.100/-, then there is definitely collection of tax, which is not permissible as far as an unregistered dealer is concerned. Hence, the unregistered hospital has to sell it only at the maximum of Rs.94/-. However, this does not apply to a registered dealer who is entitled to collect tax and W.P.(C) No.28100/2009 and connected cases 54 there could be a sale at Rs.100/- itself, which is the MRP of the product. We notice this distinction of registered and unregistered hospitals, since many hospitals have not taken registration and are hence restricted from collecting tax. This does not in any manner affect the declaration made by us that the hospitals are to be registered under the sales tax enactment. 19. As far as the purchases made from an importer or manufacturer who has opted for compounding, if the sale is made at a lesser price from the MRP, then there would be no difficulty. Taking the aforesaid example, if the product is sold for Rs.60/- and the compounded dealer pays up Rs.10/-, which is the tax on MRP; and the tax payment is not shown in the invoice; it is deemed as a payment made of tax which is not collected from the hospital. The hospital, whether registered or unregistered, would be entitled to sell the drug for Rs.100/-, which is the MRP printed on its package. A difficulty arises again only in instances where the product is sold at a price which includes the entire W.P.(C) No.28100/2009 and connected cases 55 tax [i.e., the MRP itself or a part of the tax component], in which event the registered dealer again would be entitled to sell it at MRP and a non-registered dealer would be required to reduce the tax element from the MRP. On these broad findings, we deal with the individual cases hereinafter. WP(C) No.14047/2018 20. Sri.Abdul Azeez appearing for the petitioner submits the issue is confined to the use of oxygen, nitrous oxide and X-Rays for the treatment of patients. Insofar as oxygen and nitrous oxide are concerned, the same are administered for providing respiratory therapy and as an anaesthetic agent respectively, which is provided within the hospital itself and to inpatients as also at times outpatients. The administration of the oxygen and nitrous oxide is definitely in the course of treatment and it cannot be said to be a sale of goods under the KVAT Act, since it is part of the service rendered in a hospital. X-Rays too when taken of the inpatients and outpatients are taken within the hospital and they cannot be treated as sale of goods, W.P.(C) No.28100/2009 and connected cases 56 since it cannot be divided into a sale and service; the dominant intention being of provision of treatment, or diagnosis of ailment of the patients. WP(C) No.14047/2018 hence stands allowed to the extent of declaring that the drugs administered and implants & consumables used in the course of treatment within a hospital cannot be taxed as a sale of goods, since it is in the course of the composite medical service of treatment offered in a hospital. We also held that the hospitals require registration which the petitioner herein has. There is no question raised on the sale carried out from the pharmacies to the outpatients which however would be regulated by our findings herein above. W.A.No.823 of 2015 & W.P(C) No.11173 of 2017 21. W.A.823of 2015 arises from the judgment of a learned Single Judge, modifying the interim order passed in first appeal. Hence, the Writ Appeal is disposed of, directing the first appellate authority to consider the appeal in accordance with the W.P.(C) No.28100/2009 and connected cases 57 judgment herein above. There shall be a stay of recovery till the appeal is disposed of. 22. W.P(C) No.11173 of 2017 is filed against the assessment order passed at Exhibit P2, which seeks to tax X-Ray films, oxygen, Laboratory chemicals and scanning materials. Going by the findings herein above, the AO shall make modification and delete the tax levied on the aforesaid items and also delete the tax, if any, levied on medicines supplied to patients in the course of inpatient treatment, as declared by us. The Writ Petition is allowed to the above extent. W.A.No.1896 of 2012 & W.P.(C) No.13406 of 2013 23. W.A.No.1896 of 2012 is filed against the order dismissing the writ petition, in which four notices for the assessment years 2005-06, 2006-07, 2007-08 and 2008-09 were challenged. The notices were Exhibits P4, P6, P7 and P8. We first notice that Exhibit P6 notice for the year 2005-06 is hit by limitation as held in Cholayil Private Ltd. v. Assistant Commissioner (Assessment) [2015 (4) KLT 516]. The assessment year is 2005-06 and the notice W.P.(C) No.28100/2009 and connected cases 58 was issued on 09.02.2012, five years after the end of the assessment year. Hence, Exhibit P6 notice has to be set aside. The other notices for the years 2006-07 to 2008-09 are within time. The assessments from 2005-06 to 2007-08 have been concluded, which assessment orders are challenged in another writ petition, W.P.(C) No.13406 of 2013. As far as the assessment year 2008-09, the assessment has not been completed. Hence, the assessee shall appear before the AO within one month from the date of receipt of a certified copy of this judgment, producing the same, and the AO shall, after giving sufficient opportunity to file objections, conclude the assessment in accordance with the findings in this judgment as also the order of the Full Bench of this Court. 24. When W.A.No.1896 of 2012 was pending, the assessment orders were passed for the assessment years 2005-06 to 2007-08; which are challenged in W.P.(C) No.13406 of 2013. The assessment order for the assessment year 2005-06 produced as Exhibit P5 in the writ petition is set aside on the ground of W.P.(C) No.28100/2009 and connected cases 59 limitation. With respect to the other assessment years, the AO shall pass orders modifying the assessments to the extent the levy is found to be impermissible by the declarations herein above. W.A.No.2029 of 2012 25. In the writ petition giving rise to the above Writ Appeal what was impugned are the notices issued for the year 2005-06, 2006-07 and 2007-08, produced as Exhibits P2, P2A and P2B as also Exhibits P4, P5 and P6 assessment orders. With respect to the assessment year 2005-06, the notice is dated 17.01.2012 is beyond the period of limitation. Hence, Exhibit P2 notice and Exhibit P4 assessment order are set aside. With respect to the other assessment years, the AO shall pass orders modifying the assessments to the extent the levy is found to be impermissible by the declarations herein above. W.P(C) Nos.24584 of 2013, 6352 of 2013, 20721 of 2014 & 17526 of 2018 26. The above writ petitions challenge the assessment orders of 2008-09, 2009-10, 2011-12 and W.P.(C) No.28100/2009 and connected cases 60 2012-13. The AO shall pass orders modifying the assessments to the extent the levy is found to be impermissible by the declarations herein above. The writ petitions are allowed. W.P(C) Nos.11170 of 2017 & 16269 of 2018 27. The above writ petitions challenge the assessment orders of 2011-12 and 2012-13. The AO shall pass orders modifying the assessments to the extent the levy is found to be impermissible by the declarations herein above. The writ petitions are allowed. W.P.(C) No.3838 of 2011 28. The proceeding challenged in the above writ petition is one under Section 67 of the KVAT Act, where the assessee was proceeded against for failure to register as a dealer under the KVAT Act for the year 2010-11 and a penalty of Rs.10,000/- was levied. We have found that the writ petitioner is liable to be registered under the KVAT Act. Hence, we dismiss the writ petition. W.P.(C) No.28100/2009 and connected cases 61 W.A.Nos.1971, 1972 & 1998 of 2012 29. In W.A.No.1971 of 2012, the notice and summons issued for production of books of accounts, produced as Exhibits P4 and P5 in W.P.(C) No.7129 of 2008 are challenged. We have already held that the hospitals are liable to be registered under the KVAT Act. W.A.No.1971 of 2012 is dismissed. The appellant is directed to comply with the notice and summons. 30. The other two Writ Appeals, W.A.Nos.1972 & 1998 of 2012, are against the penalty orders issued for non-compliance of the notice and summons issued from the Department for production of books of accounts. A penalty was also levied, of Rs.10,000/-. We find that there is no power under Section 67 to levy a penalty for non-production of books of accounts, since the consequence of failure to respond to a notice will be a best judgment assessment at the hands of the AO. We pertinently observe that, here the penalty order was not issued on grounds of non-registration or non-payment of tax. Hence, we set aside the penalty orders, produced as Exhibit P4 in W.P.(C) No.28100/2009 and connected cases 62 W.P.(C) Nos.3682 of 2011 and 3169 of 2011. W.A.Nos.1972 and 1998 of 2012 are allowed. W.P.(C) No.28069 of 2012 31. The challenge raised herein is against the assessment order of the year 2009-10, which is produced at Exhibit P6. The first appellate order is produced at Exhibit P8 and a modified order of the AO, as per the directions in first appellate order is produced as Exhibit P9. In Exhibit P9, the tax levied is on Oxygen, surgical items, ECG, Anaesthesia and sales turnover of X-Rays. All these goods and aspects have been excluded from levy of sales tax by the Full Bench and by us in the above judgment, since they are part of the services rendered in a hospital. The assessment order is, hence, set aside and the writ petition stands allowed. W.P(C)No.13872 of 2017 32. The challenge raised in this writ petition is against Exhibit P3 notice issued under Section 67 of the KVAT Act, followed up by Exhibits P5 and P8 W.P.(C) No.28100/2009 and connected cases 63 notices. The assessee would appear before the Officer, who shall consider the issue in terms of the Full Bench decision and the declaration made herein above. This writ petition is disposed of. W.P(C)No.14754 of 2017 33. The above writ petition challenge the assessment orders of 2010-11 and 2011-12, produced at Exhibits P6 and P7. The AO shall pass orders modifying the assessments to the extent the levy is found to be impermissible in the aforesaid judgment. The writ petition is allowed as above. W.A.Nos.1993 and 1958 of 2012 & W.P(C) Nos.28100 of 2009, 3483, 3762, 4027, 4028 & 6914 of 2011 34. The above Writ Appeals and Writ Petitions are by hospitals which are not registered under the KVAT Act. We have already held that the hospital involved in supply of drugs, consumables and implants in the course of medical treatment cannot be levied with tax for the supply of such goods; but, however, they are liable to be registered under the sales tax W.P.(C) No.28100/2009 and connected cases 64 enactment, herein KVAT Act. It was pointed out that the issue, decided earlier, had been taken to the Supreme Court in a Special Leave Petition and the Hon'ble Supreme Court has taken the same to files, as evidenced from Exhibit P4, produced in W.P.(C) No.28100 of 2009. 35. The learned Senior Government Pleader has produced before us a copy of the order dated 22.01.2014, wherein Civil Appeal No.1119 of 2006 was sought to be withdrawn and the same was permitted by the Hon'ble Supreme Court. In any event, the judgment which was in appeal before the Hon'ble Supreme Court has been held by the Full Bench to be not good law on the aspect of sale of drugs, implants and consumables in the course of treatment. 36. The writ petition from which W.A.No.1993 of 2012 has been filed, challenge Exhibits P6, P8 and P10 orders issued as against the 3 petitioner-hospitals, respectively for the years 2005-06 to 2010-11 at the rate of Rs.10,000/- for each year. The penalty has been levied for non-registration of the petitioners-appellants; which W.P.(C) No.28100/2009 and connected cases 65 we have held is required. Hence, W.A. No.1993 of 2012 would stand dismissed. 37. W.A.No.1958 of 2012 also arises from a writ petition in which Exhibit P3 order of penalty of Rs.10,000/- for refusal to take out registration for the year 2009-10 was challenged. The Writ Appeal would stand dismissed, finding the registration to be imperative in the case of hospitals and the penalty properly imposed. 38. The other writ petitions challenge the various notices issued and in some, penalty orders passed for non-registration of the respective petitioners. Having already held that the hospitals are to be registered under the KVAT Act, they are liable to produce the books of accounts. The penalty imposed for non-registration has to be sustained. Hence, W.P(C) Nos.28100 of 2009 and 3483, 3762, 4027, 4028 & 6914 of 2011 would stand dismissed. W.P.(C) No.23340 of 2018 39. Exhibit P4 assessment order for the year 2012-13 is challenged herein. The turnover of Oxygen W.P.(C) No.28100/2009 and connected cases 66 filling charge, X-Ray charges and sale of non-medical items were assessed at 5% and 14.5%. As far as non-medical items, it includes Vitamins, Syringes, I.V.Sets, Cotton band-aid, gloves, etc. Since classification of the items were not available,25% of the total sales turnover was assessed at 5% and 5% of the total sales turnover at 14.5%. We have already held that the consumables used in the course of treatment cannot be taxed. There can also be no tax levied on Oxygen and X-Ray charges, since, in any event, Oxygen can be administered and X-Ray taken only inside the premises of a hospital. Hence, the turnover added with GP of Oxygen and the turnover of X-Ray charges are deleted. As to the non-medical items, the assessee shall produce the details with respect to the use of consumables in the hospital itself, on which the AO shall make suitable amendments in Exhibit P4. The writ petition is allowed as indicated above. 40. We make it clear that the modifications directed to be made in the various assessments in certain cases herein above, are to be carried out in W.P.(C) No.28100/2009 and connected cases 67 the nature of giving effect to the declaration made by us in the aforesaid judgment and also the order of the Full Bench. If there are any other issues in the assessment orders on which the assessee has a grievance, necessarily a statutory appeal would have to be filed within one month from the date of receipt of a certified copy of this judgment. If such an appeal is filed, we make it clear that the appellate authorities would consider the appeal on merits, after condoning the delay occasioned which was only by reason of the pending litigations before this Court. Ordered accordingly. Parties are left to suffer their respective costs. Sd/- K.VINOD CHANDRAN JUDGE Sd/- ASHOK MENON JUDGE SB/27.02.2019 W.P.(C) No.28100/2009 and connected cases 68 APPENDIX OF WP(C) 28100/2009 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE JUDGMENT DATED 31.10.2005 IN W.A.NO.1134/2005. EXHIBIT P2 TRUE COPY OF THE RECORD OF PROCEEDINGS CONTAINING THE ORDER DATED 06.02.2006 IN SLP(CIVIL)NO.2118/2006 ON THE FILES OF THE HON'BLE SUPREME COURT. EXHIBIT P3 TRUE COPY OF THE JUDGMENT DATED 25.02.2009 IN W.A.NO.592/2006. EXHIBIT P4 TRUE COPY OF THE RECORD OF PROCEEDINGS CONTAINING THE ORDER DATED 08.07.2009 IN S.L.P.(CIVIL)NO.13703/2009 ON THE FILES OF THE HON'BLE SUPREME COURT. EXHIBIT P5 TRUE COPY OF THE NOTICE NUMBERED AS IBE-II- IR-3/09-10 DATED 09.06.2009. EXHIBIT P6 TRUE COPY OF THE REPLY DATED 18.06.2009. EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 22.07.2009 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P8 TRUE COPY OF THE REPLY DATED 29.07.2009. EXHIBIT P9 TRUE COPY OF THE NOTICE NUMBERED AS IBE/II- IR-55/09-10 DATED 25.09.2009. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 69 APPENDIX OF WP(C) 14047/2018 PETITIONER'S/S EXHIBITS: EXHIBIT-P1 TRUE COPY OF THE EXEMPTION CERTIFICATE NO. C1- 18247/2014 FOR THE YEAR 2011-12 ISSUED BY THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. EXHIBIT-P2 TRUE COPY OF THE EXEMPTION CERTIFICATE NO. C1- 18247/2014 FOR THE YEAR 2012-13 ISSUED BY THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. EXHIBIT-P3 TRUE COPY OF THE EXEMPTION CERTIFICATE NO. C1- 18247/2014 FOR THE YEAR 2011-12 ISSUED BY THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. EXHIBIT-P4 TRUE COPY OF THE EXEMPTION CERTIFICATE NO. C1- 30740/14/CT FOR THE YEAR 2014-15 ISSUED BY THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. EXHIBIT-P5 TRUE COPY OF THE EXEMPTION CERTIFICATE NO. C1- 13477/15/CT FOR THE YEAR 2015-16 ISSUED BY THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. EXHIBIT-P6 TRUE COPY OF THE EXEMPTION CERTIFICATE NO. C1- 5862/16/CT FOR THE YEAR 2016-17 ISSUED BY THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. EXHIBIT-P7 TRUE COPY OF THE EXEMPTION CERTIFICATE NO. C1- 18247/2014 FOR THE YEAR 2017-18 (UP TO 30TH JUNE, 2017) ISSUED BY THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. EXHIBIT-P8 TRUE COPY OF THE ASSESSMENT ORDER NO. 32110867045/2011-12 DATED 31/01/2018 PASSED BY THE STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE EXHIBIT-P9 TRUE COPY OF THE ASSESSMENT ORDER NO. 32110867045/2012-13 DATED 31/01/2018 PASSED BY THE W.P.(C) No.28100/2009 and connected cases 70 STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE EXHIBIT-P10 TRUE COPY OF THE ASSESSMENT ORDER NO. 32110867045/2013-14 DATED 31/01/2018 PASSED BY THE STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE EXHIBIT-P11 TRUE COPY OF THE ASSESSMENT ORDER NO. 32110867045/2014-15 DATED 31/01/2018 PASSED BY THE STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE EXHIBIT-P12 TRUE COPY OF THE ASSESSMENT ORDER NO. 32110867045/2015-16 DATED 02/02/2018 PASSED BY THE STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE EXHIBIT-P13 TRUE COPY OF THE ASSESSMENT ORDER NO. 32110867045/2016-17 DATED 02/02/2018 PASSED BY THE STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE EXHIBIT-P14 TRUE COPY OF THE ASSESSMENT ORDER NO. 32110867045/2017-18 (APRIL, 2017 TO JUNE 2017) DATED 02/02/2018 PASSED BY THE STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE. EXHIBIT-P15 TRUE COPY OF THE ORDER IN I.A 5798/2018 IN W.P(C) 8325/2018 EXHIBIT-P16 TRUE COPY OF THE JUDGMENT IN W.P(C) 11823/2018 DTD. 5.4.18 EXHIBIT-P17 TRUE COPY OF THE ORDER REJECTING RECTIFICATION VIDE ORDER NO. 32110867045/2011-12 DATED 09/042/018 PASSED BY THE STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE. EXHIBIT-P18 TRUE COPY OF THE ORDER REJECTING RECTIFICATION VIDE ORDER NO. 32110867045/2012-13 DATED 09/042/018 PASSED BY THE STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE. EXHIBIT-P19 TRUE COPY OF THE ORDER REJECTING RECTIFICATION VIDE ORDER NO. 32110867045/2013-14 DATED 09/042/018 PASSED BY THE STATE TAX OFFICER, W.P.(C) No.28100/2009 and connected cases 71 DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE. EXHIBIT-P20 TRUE COPY OF THE ORDER REJECTING RECTIFICATION VIDE ORDER NO. 32110867045/2014-15 DATED 09/042/018 PASSED BY THE STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE. EXHIBIT-P21 TRUE COPY OF THE ORDER REJECTING RECTIFICATION VIDE ORDER NO. 32110867045/2015-16 DATED 09/042/018 PASSED BY THE STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE. EXHIBIT-P22 TRUE COPY OF THE ORDER REJECTING RECTIFICATION VIDE ORDER NO. 32110867045/2016-17 DATED 09/04/2018 PASSED BY THE STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE. EXHIBIT-P23 TRUE COPY OF THE ORDER REJECTING RECTIFICATION VIDE ORDER NO. 32110867045/2017-18 (APRIL, 2017 TO JUNE 2017) DATED 09/042/018 PASSED BY THE STATE TAX OFFICER, DEPARTMENT OF GST, IIIRD CIRCLE, KOZHIKODE. EXHIBIT-P24 TRUE COPY OF THE INTERIM ORDER PASSED BY THIS HONOURABLE COURT IN W.P(C) 13872/2017 DATED 12/04/2017 EXHIBIT-P25 TRUE COPY OF THE STAY ORDER IN W.P(C) 11335/2018 DATED 04/04/2018 RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 72 APPENDIX OF WP(C) 17526/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ANNUAL RETURN DATED 28.05.2013 FOR THE YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P2 TRUE COPY OF THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR 2012-13 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P3 TRUE COPY OF THE NOTICE NO. 32081138392/2012-13 DATED 20.01.2018 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT EXHIBIT P4 TRUE COPY OF THE REPLY DATED 05.03.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER NO. 32081138392/2012-13 DATED 31.03.2018 FOR THE YEAR 2012-2013 ISSUED BY THE 1ST RESPONDENT EXHIBIT P6 TRUE COPY OF THE STAY ORDER OF HON'BLE HIGH COURT IN WRIT PETITION BEARING WPC.NO. 24584/2013 DATED 18.10.2013 RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 73 APPENDIX OF WP(C) 11170/2017 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE NO.CIT- TCR/TECH/12A-26/2006-07 DATED 2/2/2007 U/S. 12AA OF INCOME TAX ACT ISSUED BY THE COMMISSIONER OF INCOME TAX, THRISSUR TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE ANNUAL RETURN DATED 23/6/2012 FOR THE YEAR 2011-12 FILED BY THE PETITIONER EXHIBIT P3 TRUE COPY OF THE AUDIT REPORT IN FORM 13& 13A FOR THE ASSESSMENT YEAR 2011-12 DATED 9/10/2012 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P3A true copy of the audit financial statement for the assessment year 2011-12 filed by the peittioner before the 1st respondent. EXHIBIT P4 TRUE COPY OF THE NOTICE NO.32081195182/2011-12 DATED 7/1/2017 FOR THE YEAR 2011-12 BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P5 true copy of the reply dated 16/2/2017 filed by the petitioner before the first respondent EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER NO 32081195182/2011-12 FOR THE YEAR 2011-12 DATED 01- 03-2017 BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P7 TRUE COPY OF THE INTERIM STAY ORDER ISSUED BY THE HON'BLE THIS COURT IN WPC 20721/2014 RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 74 APPENDIX OF WP(C) 11173/2017 PETITIONER'S/S EXHIBITS: EXHBIT P1 TRUE COPY OF THE DEMAND NOTICE NO.32081260904/2013-14 DATED 01-02-2017. EXHIBIT P2 TRUE COPY OF THE ORDER NO.32081260904/2013-14 THE COMMERCIAL TAX OFFICER, KUNNAMKULAM. EXHIBIT P3 TRUE COPY OF THE INTERIM ORDER OF WA NO. 1971/2012 DATED 25.06.2013. EXHIBIT P3(A) TRUE COPY OF THE INTERIM ORDER OF WA NO. 1971/2012 DATED 18.10.2013. EXHIBIT P4 TRUE COPY OF THE INTERIM ORDER OF WA NO. 823/2015 DATED 10.04.2015. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 75 APPENDIX OF WP(C) 13872/2017 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE RETURN FILED BY NATIONAL PHARMACY EXHIBIT P2 TRUE COPY OF THE RETURN FILED BY NATIONAL HOSPITAL PHARMACY EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 18.10.2010 EXHIBIT P4 TRUE COPY OF THE REPLY DATED 3.8.2013 EXHIBIT P5 TRUE COPY OF THE NOTICE DATED 15.3.2017 EXHIBIT P6 TRUE COPY OF THE REPLY DATED 20.3.2017 EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 21.3.2017 EXHIBIT P8 TRUE COPY OF THE NOTICE DATED 27.3.2017 EXHIBIT P9 TRUE COPY OF THE JUDGMENT OF THE JHARKHAND HIGH COURT IN TATA MAIN HOSPITAL VS. THE STATE OF JHARKHAND AND OTHERS DATED 7.9.2007 EXHIBIT P10 TRUE COPY OF THE JUDGMENT IN THE SLP DATED 10.3.2008 EXHIBIT P11 A COPY OF THE STAY ORDER IN WA NO. 1971/2012 RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 76 APPENDIX OF WP(C) 14754/2017 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER IN WRIT PETITION (C) NO 22680/2015 DATED 28/07/2015 EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 17/02/2017 FOR THE ASSESSMENT YEARS 2010-11 EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 17/02/2017 FOR THE ASSESSMENT YEARS 2011-12 EXHIBIT P4 A TRUE COPY OF THE REPLY FOR THE ASSESSMENT YEAR 2010-11 DATED 18/03/2017 EXHIBIT P5 A TRUE COPY OF THE REPLY FOR THE ASSESSMENT YEAR 2011-12 DATED 18/03/2017 EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2010-11 DATED 23/03/2017 EXHIBIT P7 TRUE COPY OF THE ASSESSMENT ORDER FOR THE ASSESSMENT YEAR 2011-12 DATED 23/03/2017 EXHIBIT P8 THE JUDGMENT OF THE JHARKHAND HIGH COURT IN TATA MAIN HOSPITAL VS THE STATE OF JHARKHAND AND OTHERS DATED 7-09-2007 EXHIBIT P9 THE JUDGMENT IN THE SLP DATED 10-03-2008 EXHIBIT P10 A TRUE COPY OF THE STAY ORDER IN WA NO 1971/2012 DATED 18-10-2013 RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 77 APPENDIX OF WP(C) 16269/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ANNUAL RETURN DATED 25.06.2013 FOR THE ASSESSMENT YEARS 2012-13 FILED BY THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE AUDITED FINANCIAL STATEMENTS FOR THE YEAR 2012-13 FILED BY THE PETITIONER. EXHIBIT P3 TRUE COPY OF THE REPLY DATED 05.03.2018 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER NO. 32081195182/2012-13 DATED 31.03.2018, FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P5 TRUE COPY OF THE REVENUE RECOVERY NOTICE NO. A2- 1030/2018-19, RRC NO. 14/2018-19 DATED 10.05.2018 FOR THE YEAR 2012-13 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P6 TRUE COPY OF THE STAY ORDER IN W.P.(C)NO. 1896/12 IS ISSUED BY HON'BLE HIGH COURT OF KERALA. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 78 APPENDIX OF WP(C) 20721/2014 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ANNUAL RETURN DATED 15.05.2012 FOR THE ASSESSMENT YEAR 2011-12 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE NOTICE NO.32081138392/2011- 12 DATED 02.05.2014 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE REQUEST DATED 15.05.2014 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER NO.32081138392/2011-12 DATED 28.06.2014 FOR THE YEAR 2011-12 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE STAY ORDER OF HON'BLE HIGH COURT IN WRIT PETITION BEARING WP(C) NO.6352/2013 DATED 18.10.2013. EXHIBIT P6 TRUE COPY OF THE STAY ORDER OF HON'BLE HIGH COURT IN WRIT APPEAL BEARING W.A.NO.2029/2012 DATED 18.10.2013. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 79 APPENDIX OF WP(C) 3838/2011 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 08.11.2010 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE REPLY SEND BY THE PETITIONER TO THE 2ND RESPONDENT DATED 19.11.2010. EXHIBIT P3 TRUE COPY OF THE PROCEEDINGS OF THE 2ND RESPONDENT DATED 10.01.2011. EXHIBIT P4 TRUE COPY OF THE FORM 12 NOTICE OF DEMAND DATED 10.01.2011. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 80 APPENDIX OF WP(C) 4027/2011 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 08.11.2010 NUMBERED AS A 1097/2010-11 ISSUED TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE OBJECTION DATED 24.11.2010. EXHIBIT P3 TRUE COPY OF THE ORDER DATED 17.01.2011 NUMBERED AS 1097/10-11 IMPOSING PENALTY ON THE PETITIONER. EXHIBIT P3 A TRUE COPY OF THE NOTICE OF DEMAND DATED 17.01.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 17.01.2011 IN W.P(C)NO.1458/2011. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 81 APPENDIX OF WP(C) 13406/2013 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 20.06.2007 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE ANNUAL RETURN DATED 24.04.2006, FOR THE YEAR 2005-06 FILED BY THE PETITIONER. EXHIBIT P2 A TRUE COPY OF THE ANNUAL RETURN DATED 20.04.2007 FOR THE YEAR 2006-07 FILED BY THE PETITIONER. EXHIBIT P2 B TRUE COPY OF THE ANNUAL RETURN DATED 29.04.2008 FOR THE YEAR 2007-08 FILED BY THE PETITIONER. EXHIBIT P3 TRUE COPY OF THE AUDITED FINANCIAL STATEMENT FOR THE YEAR 2005-06 FILED BY THE PETITIONER. EXHIBIT P3 A TRUE COPY OF THE AUDITED FINANCIAL STATEMENT FOR THE YEAR 2006-07 FILED BY THE PETITIONER. EXHIBIT P3 B TRUE COPY OF THE AUDITED FINANCIAL STATEMENT FOR THE YEAR 2007-08 FILED BY THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE NOTICE NO.32081195182/ 2005-06 FOR THE YEAR 2005-06 DATED 25.02.2013 BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4 A TRUE COPY OF THE NOTICE NO.32081195182/ 2006-07 FOR THE YEAR 2006-07 DATED 25.02.2013 BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P4 B TRUE COPY OF THE NOTICE NO.32081195182/ 2006-07 FOR THE YEAR 2007-08 DATED 25.02.2013 BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER NO.32081195182/ 2005-06 FOR THE YEAR 2005-06 DATED 26.03.2013 BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P5 A TRUE COPY OF THE ASSESSMENT ORDER NO.32081195182/ 2006-07 FOR THE YEAR 2006-07 W.P.(C) No.28100/2009 and connected cases 82 DATED 26.03.2013 BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P5 B TRUE COPY OF THE ASSESSMENT ORDER NO.32081195182/ 2007-08 FOR THE YEAR 2007-08 DATED 26.03.2013 BY THE 1ST RESPONDENT TO THE PETITIONER. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 83 APPENDIX OF WP(C) 4028/2011 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE DATED 10.01.2011 NUMBERED AS A 654/2010 ISSUED TO THE 1ST PETITIONER. EXHIBIT P2 TRUE COPY OF THE OBJECTION DATED 28.01.2011. EXHIBIT P3 TRUE COPY OF THE ORDER DATED 30.01.2011 NUMBERED AS A 654/2010 IMPOSING PENALTY ON THE 1ST PETITIONER. EXHIBIT P3 A TRUE COPY OF THE NOTICE OF DEMAND DATED 30.01.2011 ISSUED BY THE 3RD RESPONDENT TO THE 1ST PETITIONER. EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 08.11.2010 NUMBERED AS NC/2010 ISSUED TO THE 2ND PETITIONER. EXHIBIT P5 TRUE COPY OF THE OBJECTION DATED 18.11.2010 ISSUED BY THE 2ND PETITIONER TO THE SECTION 67(1) NOTICE ISSUED BY THE 3RD RESPONDENT. EXHIBIT P6 TRUE COPY OF THE ORDER DATED 10.01.2011 NUMBERED AS NC/2010 IMPOSING PENALTY ON THE 2ND PETITIONER. EXHIBIT P6 A TRUE COPY OF THE NOTICE OF DEMAND DATED 10.01.2011 ISSUED BY THE 3RD RESPONDENT TO THE 2ND PETITIONER. EXHIBIT P7 TRUE COPY OF THE ORDER DATED 17.01.2011 IN W.P(C)NO.1458/2011. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 84 APPENDIX OF WP(C) 6352/2013 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ANNUAL RETURN DATED 15.05.2010 FOR THE ASSESSMENT YEAR 09-10 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE REPLY DATED 01.02.2013, FOR THE YEAR 2009-10 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE ORDER NO.32081138392/09-10 DATED 08.02.2013, PERTAINING TO THE YEAR 2009-10 PASSED BY THE 1ST RESPONDENT TO THE PETITIONER. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 85 APPENDIX OF WP(C) 6914/2011 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER DATED 30/11/2010 AND NUMBERED AS PIS/10-11 ISSUED UNDER SECTION 2 OF THE KVAT ACT. EXHIBIT P2 TRUE COPY OF THE OBJECTION DATED 7/12/2010. EXHIBIT P3 TRUE COPY OF THE NOTICE UNDER SECTION 67(1) OF THE KVAT ACT DATED 3/2/2011 NUMBERED AS CR-67/10-11(HS) EXHIBIT P3 A TRUE COPY OF THE NOTICE OF DEMAND DATED 3/2/2011 AND NUMBERED AS CR 67/10-11(HS) ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 17/1/2011 IN WP(c) NO.1458/2011. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 86 APPENDIX OF WP(C) 3762/2011 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER DATED 30.11.2010 AND NUMBERED AS PIS/10-11 ISSUED UNDER SECTION 2 OF THE KVAT ACT TO THE 1ST PETITIONER. EXHIBIT P2 TRUE COPY OF THE OBJECTION DATED 08.10.2010 FILED BY THE 1ST PETITIONER. EXHIBIT P3 TRUE COPY OF THE NOTICE UNDER SECTION 67(1) OF THE KVAT ACT DATED 30.12.2010 NUMBERED AS PIS/10-11 ISSUED TO THE 1ST PETITIONER. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 30.11.2010 AND NUMBERED AS PIS/10-11 ISSUED UNDER SECTION 2 OF THE KVAT ACT TO THE 2ND PETITIONER. EXHIBIT P4 A TRUE COPY OF THE ORDER DATED 30.11.2010 AND NUMBERED AS PIS/10-11 ISSUED UNDER SECTION 2 OF THE KVAT ACT TO THE 4TH PETITIONER. EXHIBIT P4 B TRUE COPY OF THE ORDER DATED 30.11.2010 AND NUMBERED AS PIS/10-11 ISSUED UNDER SECTION 2 OF THE KVAT ACT TO THE 5TH PETITIONER. EXHIBIT P5 TRUE COPY OF THE OBJECTION DATED 09.12.2010 ISSUED BY THE 2ND PETITIONER TO THE SECTION 2 NOTICE. EXHIBIT P5 A TRUE COPY OF THE OBJECTION DATED 10.12.2010 ISSUED BY THE 3RD PETITIONER TO THE SECTION 2. EXHIBIT P5 B TRUE COPY OF THE OBJECTION DATED 06.12.2010 ISSUED BY THE 4TH PETITIONER TO THE SECTION 2 NOTICE. EXHIBIT P5 C TRUE COPY OF THE OBJECTION DATED 17.12.2010 ISSUED BY THE 5TH PETITIONER TO THE SECTION 2 NOTICE. EXHIBIT P6 TRUE COPY OF THE NOTICE DATED 30.12.2010 NUMBERED AS PIS/10-11 ISSUED TO THE 2ND PETITIONER. EXHIBIT P6 A TRUE COPY OF THE NOTICE DATED 30.12.2010 NUMBERED AS PIS/10-11 ISSUED TO THE 3RD PETITIONER. W.P.(C) No.28100/2009 and connected cases 87 EXHIBIT P6 B TRUE COPY OF THE NOTICE DATED 30.12.2010 NUMBERED AS PIS/10-11 ISSUED TO THE 4TH PETITIONER. EXHIBIT P6 C TRUE COPY OF THE NOTICE DATED 30.12.2010 NUMBERED AS PIS/10-11 ISSUED TO THE 5TH PETITIONER. EXHIBIT P7 TRUE COPY OF THE INTERIM ORDER DATED 15.12.2010 IN W.P.(C)NO.32637/2010. EXHIBIT P7 A TRUE COPY OF THE ORDER DATED 10.01.2011. EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER DATED 10.01.2011 IN W.P.(C)NO.7129/2008. EXHIBIT P9 TRUE COPY OF THE ORDER DATED 06.02.2006 IN SLP(CIVIL)NO.2118 OF 2006. EXHIBIT P9 A TRUE COPY OF THE ORDER DATED 08.07.2009 IN SLP(CIVIL)NO.13703 OF 2009. EXHIBIT P10 TRUE COPY OF THE NOTICE DATED 05.03.2012. EXHIBIT P10 A TRUE COPY OF THE ORDER IN FORM NO.1 DATED 05.03.2012. EXHIBIT P10 B TRUE COPY OF THE ORDER IN FORM NO.10 DATED 05.03.2012. EXHIBIT P11 TRUE COPY OF THE NOTICE DATED 07.03.2012. EXHIBIT P11 A TRUE COPY OF THE NOTICE IN FORM NO.1 DATED 03.03.2012. EXHIBIT P11 B TRUE COPY OF THE NOTICE IN FORM NO.10 DATED 03.03.2012. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 88 APPENDIX OF WP(C) 24584/2013 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ANNUAL RETURN DATED 29-5-2009 FOR THE ASSESSMENT YEAR 8-09 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO. 32081138392/2008-09 DATED 12-4-2013 FOR THE YEAR 08-09 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P3 TRUE COPY OF THE STAY ORDER OF HON'BLE HIGH COURT IN WRIT PETITION BEARING WPC NO. 6352/2013 DATED 1-10-2013. EXHIBIT P4 TRUE COPY OF THE STAY ORDER OF HON'BLE HIGH COURT IN WRIT APPEAL BEARING W.A. NO. 2029/2012 DATRED 1-10-2013. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 89 APPENDIX OF WP(C) 28069/2012 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE SAID REGISTRATION CERTIFICATE DATED 30/6/2007 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P2 TRUE COPY OF THE ANNUAL RETURN DATED 28/5/2010 FOR THE ASSESSMENT YEAR 2009-10 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P2 A TRUE COPY OF THE AUDIT REPORT DATED 31/12/2010 SUBMITTED BEFORE THE 1ST RESPONDENT FOR THE YEAR 2009-10. EXHIBIT P3 TRUE COPY OF THE AUDITED FINANCIAL STATEMENT DATED 1/9/2010 SUBMITTED BEFORE THE 1ST RESPONDENT FOR THE YEAR 2009-10, ALONG WITH RELEVANT SCHEDULES. EXHIBIT P4 TRUE COPY OF THE SAID NOTICE NO. 32080657634/09- 10 DATED 21/2/2012, FOR THE YEAR 2009-10, ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER. EXHIBIT P5 TRUE COPY OF REPLY DATED 11/3/2012, AGAINST EXT.P4. SUBMITTED BY THE PETITIONER BEFORE 1ST RESPONDENT. EXHIBIT P6 TRUE COPY OF PRE-DATED ASSESSMENT ORDER DATED 13/3/2012 FOR THE YEAR 2009-10 ISSUED TO THE PETITIONER BY THE 1ST RESPONDENT. EXHIBIT P7 TRUE COPY OF STATUTORY APPEAL DATED 29/3/2012 FILED BEFORE 2ND RESPONDENT BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P8 TRUE COPY OF 1ST APPELLATE ORDER DATED 8/5/2012 ISSUED TO THE PETITIONER BY THE 2ND RESPONDENT. EXHIBIT P9 TRUE COPY OF MODIFIED ASSESSMENT ORDER DATED 28/6/2012 ISSUED TO THE PETITIONER, BY THE 1ST RESPONDENT. W.P.(C) No.28100/2009 and connected cases 90 EXHIBIT P10 TRUE COPY OF THE PURCHASE BIL DATED 10/2/2010 IN FORM NO. 8B FOR ECG ELECTRODE MADE BY THE PETITIONER AFTER PAYING TAX. EXHIBIT P11 TRUE COPY OF SAMPLE PURCHASE BILL FOR THE PURCHASE OF X-RAY FILM IN FORM NO.8B. EXHIBIT P12 TRUE COPY OF REVENUE RECOVERY NOTICE DATED 31/1/2013 ISSUED BY 3RD RESPONDENT IN FORM NO.1 U/S.7 OF REVENUE RECOVERY ACT, UNDER THE INSTRUCTION OF 1ST RESPONDENT TO RECOVER THE TAX ASSESSED FOR 2009-10, WHILE THE WRIT PETITION IS PENDING BEFORE THIS HON'BLE COURT. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 91 APPENDIX OF WP(C) 3483/2011 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE NOTICE NUMBERED AS NO.A-712/10 DATED 08.10.2010 ISSUED BY THE 3RD RESPONDENT AND RECEIVED ON 21.10.2010. EXHIBIT P2 TRUE COPY OF THE REPLY NUMBERED AS LH/ACC/2010/087 DATED 02.11.2010 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P3 TRUE COPY OF THE NOTICE NUMBERED AS A.712/10(05- 06) DATED 13.01.2011 AND SERVED ON 27.01.2011 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P3 A TRUE COPY OF THE NOTICE NUMBERED AS A.712/10(06- 07) DATED 13.01.2011 AND SERVED ON 27.01.2011 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P3 B TRUE COPY OF THE NOTICE NUMBERED AS A.712/10(07- 08) DATED 13.01.2011 AND SERVED ON 27.01.2011 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P3 C TRUE COPY OF THE NOTICE NUMBERED AS A.712/10(08- 09) DATED 13.01.2011 AND SERVED ON 27.01.2011 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P3 D TRUE COPY OF THE NOTICE NUMBERED AS A.712/10(09- 10) DATED 13.01.2011 AND SERVED ON 27.01.2011 ISSUED UNDER SECTION 25(1) OF THE KVAT ACT. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 15.12.2010 IN W.P(C)NO.32567/2010. EXHIBIT P4 A TRUE COPY OF THE ORDER DATED 10.01.2011. EXHIBIT P5 TRUE COPY OF THE INTERIM ORDER DATED 10.01.2011 IN W.P(C)NO.7129/2008. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 92 APPENDIX OF WP(C) 23340/2018 PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE BALANCE SHEET AND TRADING AND PROFIT AND LOSS ACCOUNT FOR THE YEAR 2012-13 EXHIBIT P2 TRUE COPY OF THE NOTICE NO.32140476099/2012-13 DATED 31.01.2018 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER EXHIBIT P3 TRUE COPY OF THE REPLY DATED 14.02.2018 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P4 TRUE COPY OF THE ASSESSMENT ORDER NO.32140476099/2012-13 DATED 30.05.2018 FOR THE YEAR 2012-13 ISSUED BY THE 1ST RESPONDENT EXHIBIT P5 TRUE COPY OF THE STAY ORDER OF HON'BLE HIGH COURT IN WRIT PETITION BEARING W.P. (C)NO.17526/2018 DATED 30.05.2018. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 93 APPENDIX OF WA 2029/2012 PETITIONER'S/S EXHIBITS: ANNEXURE-I TRUE COPY OF THE CLARIFICATION ORDER NO.C3- 40209/08/CT DATED 08/01/2009 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES. RESPONDENTS EXTS: NIL / TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 94 APPENDIX OF WA 1896/2012 PETITIONER'S/S EXHIBITS: ANNEXURE-I TRUE COPY OF THE CLARIFICATION ORDER NO. C3.40209/08/CT DATED 8/1/2009 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 95 APPENDIX OF WA 1971/2012 RESPONDENT'S/S EXHIBITS: ANNEXURE-R3(a) A TRUE COPY OF THE LETTER DATED 16/07/2015 ISSUED BY THE COMMERCIAL TAX OFFICER 1 CIRCLE, THRISSUR TO THE PETITIONER. ANNEXURE-R3(b) TRUE COPY OF THE REPLY DATED 20/07/2015. ANNEXURE-R3(c) TRUE COPY OF THE INCOME TAX RETURN OF THE PETITIONER FOR THE YEAR 2013-14. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE W.P.(C) No.28100/2009 and connected cases 96 APPENDIX OF WA 1972/2012 RESPONDENT'S/S EXHIBITS: ANNEXURE-R1(a) A TRUE COPY OF THE LETTER DATED 16/07/2015 ISSUED BY THE COMMERCIAL TAX OFFICER, II CIRCLE, KALAMASSERY TO THE JOINT COMMISSION (LAW) COMMERCIAL TAX, THIRUVANANTHAPURAM. ANNEXURE-R1(b) TRUE COPY OF THE AUDITED STATEMENT OF ACCOUNTS OF THE PETITIONER IN FORM NO.13, 13 A FILED AS PER RULE 60 OF KVAT RULES. ANNEXURE(R1(c) TRUE COPY OF THE RELEVANT PAGE OF STATEMENT OF PROFIT AND LOSS ACCOUNT OF THE PETITIONER FOR TH YEAR 2013-14. RESPONDENTS EXTS: NIL // TRUE COPY // P.A TO JUDGE "