https://www.taxtmi.com/caselaws?id=150949 A chemist preparing medicine mixtures on doctors' prescriptions and selling them was not a "manufacturer" for tax purposes because manufacture requires emergence of a commercially different article. The court held that the medicine mixtures did not meet that test, so turnover from their sale was outside section 3-A of the U.P. Sales Tax Act. It further held that a later amendment to entry 39 in the notification could not alter the settled judicial meaning of "manufacturer" in the statute; a delegated notification can exempt additional persons, but cannot expand statutory liability beyond the concept of manufacture. en-us Thu, 20 Dec 1973 00:00:00 +0530 Sat, 25 May 2013 10:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150949 A chemist preparing medicine mixtures on doctors' prescriptions and selling them was not a "manufacturer" for tax purposes because manufacture requires emergence of a commercially different article. The court held that the medicine mixtures did not meet that test, so turnover from their sale was outside section 3-A of the U.P. Sales Tax Act. It further held that a later amendment to entry 39 in the notification could not alter the settled judicial meaning of "manufacturer" in the statute; a delegated notification can exempt additional persons, but cannot expand statutory liability beyond the concept of manufacture. Case-Laws VAT and Sales Tax Thu, 20 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150949