https://www.taxtmi.com/caselaws?id=151401 Sales of medicines from a Sidha Vaidya's dispensary or Oushadalaya were exempt only where the Government Order covered hospitals, nursing homes and dispensaries dispensing medicines to their own patients. The exemption did not extend to sales made to persons other than patients. On the facts stated, the assessee sold medicines not only to patients but also to strangers, so the sales fell outside the exemption. The Tribunal also noted that the quantum of turnover had not been challenged. Accordingly, the turnover was liable to tax. en-us Thu, 02 Sep 1976 00:00:00 +0530 Wed, 05 Jun 2013 14:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151401 Sales of medicines from a Sidha Vaidya's dispensary or Oushadalaya were exempt only where the Government Order covered hospitals, nursing homes and dispensaries dispensing medicines to their own patients. The exemption did not extend to sales made to persons other than patients. On the facts stated, the assessee sold medicines not only to patients but also to strangers, so the sales fell outside the exemption. The Tribunal also noted that the quantum of turnover had not been challenged. Accordingly, the turnover was liable to tax. Case-Laws VAT and Sales Tax Thu, 02 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151401