Abbott Healthcare Pvt. Ltd Vs Commissioner of State Tax, Kerala
Date: January 7, 2020
Subject Matter
Two independent supplies cannot be clubbed so as to notionally alter the very nature of each of those supplies.
Summary
The Kerala AAR and AAAR both ruled that the placement of specified medical instruments to unrelated customers like hospitals, labs etc, for their use without any consideration, against an agreement containing minimum purchase obligation of products l…
The petitioner herein is a company incorporated under the Companies Act, 1956, having its registered office in Mumbai. It is engaged inter alia in the sale of pharmaceutical products, diagnostic kits etc. and it is registered under the Goods and Services Tax Act in the State of Kerala. It is the case of the petitioner in the writ petition that as per the business model operated by it in the…