sample' itself implies that these samples are representative of the whole i.e. 'such goods' sold commercially. The purpose of physicians samples ... assessee represents to the physicians that the product same physical and chemical properties, composition, potency, etc. Thus, the physicians samples cleared for free distribution
that the Tribunal was justified in including that the cost of physicians sample for disallowance under Section 37(3A) of the Act.
Before concluding ... advertisement, publicity and sales promotion" in the context of the physicians samples and hence referring to the external aids like the Finance Minister
that the Tribunal was justified in including that the cost of physicians sample for disallowance under section 37(3A) of the Act.
23. Before concluding ... advertisement, publicity and sales promotion' in the context of the physicians samples and hence referring to the external aids like Finance Minister
Commissioner has said, and Mr. Chogle has repeated, that giving free samples to physicians are not in the course of wholesale trade and, therefore, trade ... petitioners or their distributors, namely Franco Limited, as free samples to physicians or at a lower price to some others, even in the course
drugs supplied for use in the E.S.I. Hospitals and physicians samples which are banned as not for sale, were found in a Chemist ... drugs bearing the marking of E.S.I.S. and "Physicians sample not to be sold" were found. The Drugs Inspector Gudal drew
preparations that contained alcohol and which were cleared as physicians' samples the trade discount for the purposes of determining their assessable value ... ground that some of these preparations, which are cleared as physicians' samples, are not sold and, therefore, not eligible for the trade discount
proprietary medicines;
(b) samples are intended for free supply to hospitals, nursing homes or medical practitioners; and
(c) the samples are packed in a form ... each smallest packing is clearly and spicuously marked 'Physician's sample, not to be sold'.
The explanation to the exemption notification reads
request by the patrolman, and attending physician, while the petitioner was unconscious, withdrew a sample of about 20 cubic centimeters of blood ... taking of a sample of blood when done, as in this case, under the protective eye if a physician. To be sure, the driver here
State vs Sheshappa Dudhappa Tambade on 15 October, 1963
Equivalent citations: AIR1964BOM253, (1964)66BOMLR230, 1964CRILJ523
case paper and advised the convict for stool sample
examination. On 08.12.2016, the visiting Physician examined
borey
