https://www.taxtmi.com/caselaws?id=100538 A medicinal mixture prepared in a medical practitioner's dispensary under a patient-specific prescription, for treatment of that patient alone, is not manufacture of medicines or pharmaceutical preparations for taxing purposes unless the notification clearly says so. The Court reasoned that such a preparation is not a commercial commodity passing in trade, and the practitioner cannot be treated as a manufacturer merely because different drugs are mixed for therapeutic use. On that construction, the exemption notification was not displaced by the manufacture exception, and the turnover from such preparations was not taxable. en-us Mon, 19 Aug 1968 00:00:00 +0530 Thu, 02 Apr 2015 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100538 A medicinal mixture prepared in a medical practitioner's dispensary under a patient-specific prescription, for treatment of that patient alone, is not manufacture of medicines or pharmaceutical preparations for taxing purposes unless the notification clearly says so. The Court reasoned that such a preparation is not a commercial commodity passing in trade, and the practitioner cannot be treated as a manufacturer merely because different drugs are mixed for therapeutic use. On that construction, the exemption notification was not displaced by the manufacture exception, and the turnover from such preparations was not taxable. Case-Laws VAT and Sales Tax Mon, 19 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100538