1978 (12) TMI 158

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..... year 1970-71, carried on the business of purchase and sale of jari booti. These purchases were made by him locally. He claimed exemption in respect of their turnover, as under Notification No. ST3609/X-900(21)-69 dated 1st July, 1969, medicines and pharmaceuticals were liable to a single point tax, only at the point of sale by the importer or at the point of sale by the manufacturer. The Sales Tax .....

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..... tributed to it. A medicine is a substance or preparation used in the treatment of diseases. The substance must have curative power so as to make it effective for treatment of ailments. A substance, which has a curative power need not be used in the very form in which it naturally occurs. It will retain its character as a medicine even though some processing is required before it becomes fit for us .....

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