222 S.E.2d 526 COMMONWEALTH OF VIRGINIA, DEPARTMENT OF TAXATION v. BLUEFIELD SANITARIUM, INC., T/A CLINCH VALLEY CLINIC HOSPITAL. 43326 Record No. 750233.Supreme Court of Virginia. March 5, 1976 Present, All the Justices. (1) Sales Tax — Purchase for Resale — Drugs Dispensed to Patients. (2) Taxation — Administrative Interpretation — Presumption. 1. Private hospital is […]