https://www.taxtmi.com/caselaws?id=128678 The preparation of medicines on individual prescriptions was not manufacture because the mixture did not become a commercially different article from its ingredients, and it was outside the notification aimed at goods capable of being sold more than once under the one-point scheme. The assessee was therefore not entitled to treatment as a manufacturer. The notification did not exempt all medicines from the charging provision, and sales of dispensed medicines in the course of business remained taxable. The turnover of the prescription medicines was accordingly liable to sales tax, and the assessment was sustained. en-us Mon, 01 Apr 1963 00:00:00 +0530 Wed, 10 Apr 2013 11:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128678 The preparation of medicines on individual prescriptions was not manufacture because the mixture did not become a commercially different article from its ingredients, and it was outside the notification aimed at goods capable of being sold more than once under the one-point scheme. The assessee was therefore not entitled to treatment as a manufacturer. The notification did not exempt all medicines from the charging provision, and sales of dispensed medicines in the course of business remained taxable. The turnover of the prescription medicines was accordingly liable to sales tax, and the assessment was sustained. Case-Laws VAT and Sales Tax Mon, 01 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128678