( 1 ) AS the learned single Judge before whom these two connected sales tax revision applications came up for hearing felt that the decision of this Court in the case of Commissioner of Sales Tax v. Bharat Oxygen, Lucknow 1980 UPTC 686 on which the Sales Tax Tribunal had placed reliance while disposing of the appeal before it, required reconsideration, he vide his order dated 20th December, 1982, directed that these cases be listed before a larger Bench and this is how the matter has come up before us.

( 2 ) THE two dealers involved in these cases carried on the business of dispensing and selling medicines in the names of M/s. Kaderul Sehat Dawakhana and M/s. Rafekul Sehat Dawakhana at Sambhal in the district of Moradabad. In due course their assessments for the years 1976-77 (in the case of M/s. Kaderul Sehat Dawakhana) and 1977-78 (in the case of M/s. Rafekul Sehat dawakhana) were reopened under Section 21 of the U. P. Sales Tax Act as it was felt that the turnover of sales of medicines dispensed by them on the basis of Hakim Rais Ahmads prescription and supplied to various patients had escaped assessment.

( 3 ) THE Sales Tax Officer concluded that during the relev