ALOK MATHUR,J. - (1.) Heard Mr. N.C. Mishra, learned counsel for the revisionist and Mr. Rohit Nandan Shukla, learned counsel for the revenue.
(2.) This revision has been filed against the judgment of the Commercial Tax Tribunal, Bench-1, Lucknow dated 15.02.2013, whereby the appeal preferred by the revisionist has been rejected. It has been submitted by the the learned counsel for the petitioner that revisionist is running a nursing home providing medical aid to the people in District Lakhimpur Kheri. It has further been submitted that revisionist provide medicines to the patients admitted in the nursing home and undergoing treatment. It has further been submitted that dispensary is setup inside the nursing home which provides medicines as a part and parcel of the medical service provided by the nursing home. The said dispensary provides medicines, surgical goods, cotton, bandages, syringes and injections etc., which are prescribed to the various patients undergoing treatment at the nursing home, by the doctors.
(3.) The main crux of the argument of the counsel for the revisionist is that the dispensary is running as an integral part of the nursing homes and was just dispensing medicines to the patients which were admitted to nursing home and they were not supplying medicines to any person other than the above. It is also vehemently been urged that no money was charges from the customers by the dispensary and a consolidated bill was being raised to the patient for the entire treatment and the said amount which was charged included the amount for the medicines dispensed to the patients as well. A survey was conducted by the Special Investigating Branch (SIB) of the Commercial Tax Department on 21.02.2009 where several loose papers relating to the assessment year 2005-06 to 2008-09 were seized.;