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3. As per the petitioner, it is a charitable trust established with charitable objects. The trust amongst its various objects has also the object of providing medical relief to the public at large. The petitioner has established a hospital under the name and style of "Choithram Charitable and Research Center". The hospital is run by the petitioner in a charitable manner without any profit motive. Since the petitioner trust is a charitable trust running the hospital, it is not a dealer within the meaning of Section 2(h) of the Act hence is not liable to pay any tax under the Act. The petitioner is required to provide and supply medicine to the patients admitted in the hospital for treatment. Such medicine is supplied to the hospital only in emergency 3 WP-473-2006 circumstances, and not on regular basis or in a routine manner. The petitioner is not doing business of purchase and sale of medicine but only certain emergency medicine is supplied in emergency cases for which the cost is recovered from the patients. The same is on a no profit and no loss basis. Supply of medicine is merely part of the service to patients and is integral part of the activity of running the hospital and is not an independent business of purchase and sale of medicine. The petitioner is having a medical shop in the name of M/s Shanti Chemist, which is a separate registered dealer under the provisions of the Act. The patients purchase medicine from the said medical shop except the emergency medicine which are provided by the hospital in case of emergency by charging cost for the same.