- (1.) Heard Sri Devnath assisted by Shri Nishant Mishra and Shri Vivek Sharma for the petitioner and Shri C.B. Tripathi for the respondents.
(2.) This writ petition seeks to challenge the temporary assessement orders dated 3.5.2016 and 4.5.2016 for the period November, 2015 and December, 2015 passed by the Deputy Commissioner of Commercial Tax, Ghaziabad.
(3.) The only issue, which has been raised in this petition, is whether the use of stent whether medicated or otherwise or valves along with medicines during the surgical procedure by the doctor upon indoor patient of the Hospital would amount to sale of stents, valves or medicines within the meaning of Section 2(ac) of the U.P. VAT Act.;