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1968 (8) TMI 116 - SC - VAT and Sales TaxWhether the preparation of medicines on prescriptions of the applicant amounted to a manufacture of 'medicines and pharmaceutical preparations' within the meaning of Notification No. ST-3504/X dated 10th May, 1956, and whether the applicant was assessable to tax on the turnover of the medicines so dispensed? Held that:- Appeal dismissed. Acceptance of the contention by the revenue would imply that a medical practitioner supplying to his patients medicines and pharmaceutical preparations separately is not liable to tax: when under his direction they are mixed by his employees for the special use of a patient under his treatment and to achieve a specific purpose, the turnover from the resultant mixture is taxable. In the absence of clearer phraseology, the Court would not in a taxing provision be willing to give that interpretation.
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