https://www.taxtmi.com/caselaws?id=127161 A composite medical practitioner's concern combining a dispensary and drug store is taxable only for transactions that are truly sales by a dealer. Patent medicines sold in packed containers, and medicines supplied loose to persons other than the practitioner's own patients, are dealer transactions and may attract registration and tax. Medicines dispensed loose under the practitioner's own prescriptions to his patients are not dealer sales and fall within the exemption. The taxable turnover must therefore be determined by proper classification of the accounts, and where that has not been done on the correct basis, the assessment and refusal of refund cannot stand without fresh examination. en-us Fri, 01 Feb 1952 00:00:00 +0530 Wed, 27 Feb 2013 15:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127161 A composite medical practitioner's concern combining a dispensary and drug store is taxable only for transactions that are truly sales by a dealer. Patent medicines sold in packed containers, and medicines supplied loose to persons other than the practitioner's own patients, are dealer transactions and may attract registration and tax. Medicines dispensed loose under the practitioner's own prescriptions to his patients are not dealer sales and fall within the exemption. The taxable turnover must therefore be determined by proper classification of the accounts, and where that has not been done on the correct basis, the assessment and refusal of refund cannot stand without fresh examination. Case-Laws VAT and Sales Tax Fri, 01 Feb 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127161