Supreme Court · 1968 INSC 196 · Decided 19 August 1968
Commissioner of Sales Tax, U.P. v. DR. Sukh Deo
- Court
- Supreme Court of India
- Citation
- 1968 INSC 196 · [1969] 1 S.C.R. 710
- Case number
- CIVIL APPEAL No. 2458/1966
- Decided
- 19 August 1968
- Bench
- J.C. SHAH, V. RAMASWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
U.P. Sale.r Tax Act 1948-Norification No. S.T. 3504/ X, dated 1\1G}' 10, 1956 issued undr.r powrr given by s. 3A of the Act-Sin1:le point tax pa,vable on sale by ntanufacture of medicines and pharmaceuti­ cals-.\f edicines dispensed by 1nedical oractition. .. ~r to his patients--Such C '[be respondent was a n1cdic;1J practitioner in Utrar Pradesh and main­ tained a dispensary front "'hich medicines were issued to his patients according to his prcscdptions. According to notific;ition No. s:r. ~504/X, dated May 10, 1956 issued under. s. 3A of the U.P. Sales Tax Act,
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