QUALITY CARE INDIA LTD. Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS is an appeal filed against the orders of Authority for Clarification & Advance Ruling in CCTs Ref, No. PMT/P&L/A.R.Com/245, dated 6 -1 -2006. The appellant is M/s. Quality Care India Limited, Care Hospital, Road No. 1, Banjara Hills, Hyderabad. This appeal is preferred against the review order passed by the Advance Ruling Authority passed under Section 67 of APVAT Act, 2005. In the appeal grounds it has been contended as follows:

(2.) THE review order of the Advance Ruling Authority is without jurisdiction since there is no fresh material or decided case subsequent to the earlier order.

(3.) AT the time of hearing of the appeal, it has been contended by the counsel for the appellant Sri S. Dwarakanath that the Review Order passed by the Advance Ruling Authority reviewing their own order, without there being a fresh material de hors the record, is bad under law. Reliance had been placed by the counsel for the appellant on the decision of Andhra Pradesh High Court in the case of Girdharlal & Company vs. State of Andhra Pradesh reported in : (1995) 97 STC 442. It is also further contended that the decision relied on by the reviewing authority reported in : 135 STC 224 delivered by Kerala High Court is a judgment delivered in December, 2002, which was earlier available before the Advance Ruling Authority from the original Clarificatory order passed by it in 2005. It is contended that medicines, injections, stents that are administered is incidental to the service rendered by the hospitals and it is not a sale and that the hospital is not a dealer within the meaning of APVAT Act and hence the service of treatment cannot be construed as sale. It is also contended that if any stents are administered and medicines are issued, it is only incidental to the main activity of the hospital in rendering service i.e., treatment to the patients. Reliance had been placed by the counsel for the appellant on the decision of this Tribunal in between A.K. Diagnostics Limited, Hyderabad vs. State of Andhra Pradesh reported in : (2008) 47 APSTJ 193 & BSNL & Another vs. Union of India reported in : 145 STC 91.