TMI Blog1968 (8) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - C.A. No. 2458 of 1966 - - - Dated:- 19-8-1968 - SHAH J.C. AND RAMASWAMI V. JJ. C.B. Agarwala, Senior Advocate (O.P. Rana with him), for the appellant. J.P. Goyal and Sobhag Mal Jain, for the respondent. -------------------------------------------------- The judgment of the Court was delivered by SHAH, J. -The Judge (Revisions) Sales Tax, U.P., Lucknow, referred the following question to the High Court of Allahabad for opinion: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain rate on the turnover. Section 3-A provides: "Notwithstanding anything contained in section 3, the State Government may.........declare that the turnover in respect of any goods......... shall not be liable to tax except at such single point in the series of sales by successive dealers as the State Government may specify." On May 10, 1956, the Governor of Uttar Pradesh issued a notification No. ST-3504/X that- "In exercise of the powers conferred by section 3-A of the U.P. Sales Tax Act, 1948, as amended from time to time, and in supersession of all the previous notifications on the subject, the Governor of Uttar Pradesh is hereby pleased to declare that with effect from May 8, 1956, the turnover in respect of medicines and pharm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edicines etc. manufactured in the State. The tax levied in respect of the excepted categories is a single point tax; it may be levied when medicines and pharmaceutical preparations manufactured in the State of Uttar Pradesh are sold by the manufacturer. In our judgment when, as prescribed by a medical practitioner, a mixture of different drugs is prepared by the medical practitioner or by his employees specially for the use of a patient in the treatment of an ailment or discomfort diagnosed by the medical practitioner by his professional skill, and which mixture is normally incapable of being passed from hand to hand as a commercial commodity, the medical practitioner supplying the medicines cannot be said to be a manufacturer of the mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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