1968 (11) TMI 88

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....the learned Single judge dated the 30th August, 1968, whereby the writ petition of Dr. Baldev Raj, the appellant, was dismissed. In that writ petition the appellant had challenged the order dated the 17th January, 1966, passed by the joint Excise and Taxation Commissioner, Punjab, in exercise of the powers under section 21(1) of the Punjab General Sales Tax Act, 1948; this order is copy annexure '....

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....t the preparation of medicines in the prescription of the assessee did not amount to manufacture of medicines and pharmaceutical preparations within the meaning of the notification. Mr. G.C. Mittal, learned counsel for the appellant, has brought to our notice that the Supreme Court in Civil Appeal No. 2458 of 1966, Commissioner of Sales Tax, U.P. v. Dr. Sukh Deo [1969] 23 S.T.C. 385., has uphel....