https://www.taxtmi.com/caselaws?id=128015 Receipts linked to prescriptions in a partnership firm's medicine-selling business were treated as taxable turnover because sales tax applied only to consideration for sales of goods. The court noted that professional advice or medical skill, by itself, is not a sale of goods, but on the facts there was no production of the prescriptions and no evidence that the receipts were consultation fees. In the absence of contrary material, the authorities were entitled to treat the amounts as the price of medicines supplied on the prescriptions, and the receipts were properly included in taxable turnover under the Bombay Sales Tax Act, 1953. en-us Mon, 09 May 1960 00:00:00 +0530 Mon, 25 Mar 2013 17:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128015 Receipts linked to prescriptions in a partnership firm's medicine-selling business were treated as taxable turnover because sales tax applied only to consideration for sales of goods. The court noted that professional advice or medical skill, by itself, is not a sale of goods, but on the facts there was no production of the prescriptions and no evidence that the receipts were consultation fees. In the absence of contrary material, the authorities were entitled to treat the amounts as the price of medicines supplied on the prescriptions, and the receipts were properly included in taxable turnover under the Bombay Sales Tax Act, 1953. Case-Laws VAT and Sales Tax Mon, 09 May 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128015