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    <title>1974 (2) TMI 92 - Supreme Court</title>
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    <description>Temporary storage of drugs at an unlicensed place, even where the storage is short-term and part of onward distribution, falls within &quot;stocking for sale&quot; under the Drugs and Cosmetics Act and Rules. The statutory scheme requires a licence for every place where drugs are stocked for sale, and the Court applied a purposive construction to prevent evasion and protect public health. Technical gaps in the licensing forms do not override the Act and Rules. As a result, stop-gap storage outside licensed premises is treated as a licensing contravention attracting penal liability.</description>
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    <pubDate>Tue, 05 Feb 1974 00:00:00 +0530</pubDate>
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      <title>1974 (2) TMI 92 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=279561</link>
      <description>Temporary storage of drugs at an unlicensed place, even where the storage is short-term and part of onward distribution, falls within &quot;stocking for sale&quot; under the Drugs and Cosmetics Act and Rules. The statutory scheme requires a licence for every place where drugs are stocked for sale, and the Court applied a purposive construction to prevent evasion and protect public health. Technical gaps in the licensing forms do not override the Act and Rules. As a result, stop-gap storage outside licensed premises is treated as a licensing contravention attracting penal liability.</description>
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      <pubDate>Tue, 05 Feb 1974 00:00:00 +0530</pubDate>
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