https://www.taxtmi.com/caselaws?id=150371 A physician who supplies medicines from his clinic to patients, without showing any separate consultation fee, may be treated as carrying on a business activity rather than only rendering professional services. Where the amounts received are linked to the medicines supplied and property in those medicines passes for consideration, the transaction is treated as a contract of sale under the Bihar Sales Tax Act, 1947. On those facts, the physician is a dealer and the supply of medicines is taxable as sale. en-us Tue, 03 Jul 1973 00:00:00 +0530 Mon, 13 May 2013 18:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150371 A physician who supplies medicines from his clinic to patients, without showing any separate consultation fee, may be treated as carrying on a business activity rather than only rendering professional services. Where the amounts received are linked to the medicines supplied and property in those medicines passes for consideration, the transaction is treated as a contract of sale under the Bihar Sales Tax Act, 1947. On those facts, the physician is a dealer and the supply of medicines is taxable as sale. Case-Laws VAT and Sales Tax Tue, 03 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150371