Buccal Services Ltd. v. The Queen, [1994] GSTC 70 (TCC) -- summary under Section 34

A healthcare facility through a dentist (as independent treatment provider) provided various laboratory and diagnostic services such as special x-ray studies, photographs and anesthesia facilities. The appellant had a paucity of evidence to support its submission that 40% to 50% of the supplies made by it were zero-rated supplies. Kempo T.C.J. went on to reject a submission that dental supplies made by the appellant fell within ss.23 (now, 11.1) 25, 26 and 34 of Part II of Schedule VI, stating that "where the service is clearly included in Schedule V, the exempt status of that service would govern and take precedence over the zero-rating provisions" (p. 70-3) and found that the services provided were institutional healthcare services instead.