https://www.taxtmi.com/caselaws?id=154163 The U.P. Sales Tax Act's definition of "manufacture" was treated as an expanded statutory concept covering producing, making, altering, processing, treating and adapting goods. On that basis, medicines prepared from kirana goods and herbs in the proportions stated in a hakim's prescription were regarded as manufactured pharmaceutical preparations. The dealer making the first sale after such preparation was treated as the manufacturer under the statutory scheme, so the turnover of those first sales attracted tax under the relevant schedule entry for medicines and pharmaceutical preparations. en-us Fri, 16 Dec 1983 00:00:00 +0530 Fri, 09 Aug 2013 16:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154163 The U.P. Sales Tax Act's definition of "manufacture" was treated as an expanded statutory concept covering producing, making, altering, processing, treating and adapting goods. On that basis, medicines prepared from kirana goods and herbs in the proportions stated in a hakim's prescription were regarded as manufactured pharmaceutical preparations. The dealer making the first sale after such preparation was treated as the manufacturer under the statutory scheme, so the turnover of those first sales attracted tax under the relevant schedule entry for medicines and pharmaceutical preparations. Case-Laws VAT and Sales Tax Fri, 16 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154163