Judgment

SHAH, J.: The Judge (Revision) Sales Tax, U. P., Lucknow, referred the following question to the High Court of Allahabad for opinion:

"Whether the preparation of medicines on prescriptions of the applicant amounted to a manufacture of "medicines and pharmaceutical preparations" within the meaning of notification No. S.T. 3504/X dated 10th May, 1956, and whether the applicant was assessable to tax on the turnover of the medicines so dispensed?"

The High Court held that the respondent was not manufacturer of "medicines and pharmaceutical preparations within the meaning of the notification. Against the answer recorded by the High Court, the Commissioner of Sales Tax, U.P. has appealed to this Court with special leave.

2. The respondent is a medical practitioner and in the performance of his professional duties he examines patients, advises them and prescribed medicines which are issued from his dispensary. The Sales Tax Officer being of the view that the dispensing of medicines, according to the prescriptions issued by the respondent, amounted to manufacture of medicines within the meaning of the notification No. S. T. 3504/X dated May 10, 1956, assessed the respondent to pay tax