MANU/SC/0395/1968

IN THE SUPREME COURT OF INDIA

Decided On: 19.08.1968

Appellants: Commissioner of Sales Tax, U.P.
Vs.
Respondent: Dr. Sukh Deo

JUDGMENT

J.C. Shah, J.

1. The Judge (Revision) Sales Tax, U. P., Lucknow, referred the following question to the High Court of Allahabad for opinion:

"Whether the preparation of medicines on prescriptions of the applicant amounted to a manufacture of "medicines and pharmaceutical preparations" within the meaning of notification No. S. T. 3504/X dated 10th May, 1956, and whether the applicant was assessable to tax on the turnover of the medicines so

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