Prescription-based medicine preparation not treated as manufacture; revisional order set aside and appellate relief restored.

Preparation of medicines in accordance with prescriptions was treated as not amounting to manufacture of medicines and pharmaceutical preparations for the relevant notification, so the appellant could not be regarded as a dealer liable under the Act on that basis. The revisional authority's interference with the appellate order was unsustainable because the controlling legal position, as affirmed by the Supreme Court's approval of the Allahabad High Court view in an analogous matter, supported the appellant's case. The revisional order was quashed and the appellate order in favour of the appellant was restored.

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Issues: Whether the revisional order passed under section 21(1) of the Punjab General Sales Tax Act, 1948, setting aside the appellate order and treating the appellant as a dealer liable under the Act, was liable to be quashed.

Analysis: The appellant's case had been accepted by the appellate authority on the basis that preparation of medicines in accordance with prescriptions did not amount to manufacture of medicines and pharmaceutical preparations within the relevant notification, and therefore the appellant could not be treated as a dealer. The revisional authority interfered and reversed that view. The controlling legal position was confirmed by the Supreme Court's approval of the Allahabad High Court view in the analogous matter, which supported the conclusion that such preparation did not constitute manufacture for the purpose in question.

Conclusion: The revisional order could not stand and was rightly quashed; the appellate order in favour of the appellant was restored.

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