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State Of Orissa vs Janata Medical Hall on 4 May, 1973 cites

Dr. Sukh Deo vs Commissioner Of Sales Tax on 1 April, 1963

This is the case of the Allahabad High Court, referred to above (Dr. Sukh Deo v. Commissioner of Sales Tax, Lucknow [1963] 14 S.T.C; 581) which was disposed of by the Supreme Court in favour of the assessee against the appeal filed by the U.P. State. There their Lordships held that a medical practitioner who gives medicines from the dispensary on his prescription is not a manufacturer.
Allahabad High Court Cites 4 - Cited by 7 - Full Document

Ram Chandra Badrinarayan vs State Of Orissa on 22 August, 1972

5. In this case, the assessee purchased chemicals. Admittedly, he had resold them not as chemicals, but in a different form. It was not necessary to find out whether there was a manufacturing process carried on by the assessee. If the assessee resold the commodity, he had purchased in terms of the declaration furnished by it, action under the proviso to Section 5(2)(A)(a)(ii) of the Act could not be taken. After reviewing a number of cases in S.J.C. No. 326 of 1969 (Ram Chandra Badrinarayan v. State of Orissa [1974] 33 S.T.C. 83), disposed of by us on 22nd August, 1972, in a case of this type, we indicated:
Orissa High Court Cites 11 - Cited by 4 - Full Document
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