M/S ABBOTT HEALTHCARE PVT. LTD. vs. THE COMMISSIONER OF STATE TAX [2020 (1) TMI 338 (KERALA HIGH COURT)

M/S ABBOTT HEALTHCARE PVT. LTD. vs. THE COMMISSIONER OF STATE TAX [2020 (1) TMI 338 (KERALA HIGH COURT) :Background: Abbott Healthcare placed its own diagnostic instruments at various hospitals and labs without charging any fee for their use. The hospitals and labs were allowed to use these instruments for a specified period under agreements where ownership remained with Abbott.Point of Dispute: The main question was whether providing these instruments without charge to unrelated parties (hospitals, labs) constituted a “supply” under...

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