In which of the following case the Supreme Court of India observed “when a mixture of different drugs…
The statement is from Commissioner of Sales Tax, U.P. v. Dr. Sukh Deo. The Court distinguished a mixture prepared through a doctor's professional skill for a particular…
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In which of the following case the Supreme Court of India observed “when a mixture of different drugs is prepared by the medical practitioner for the use of a patient in the treatment of an ailment or discomfort diagnosed by the medical practitioner by his professional skill, and which mixture is normally incapable of being passed from hand to hand as a commercial commodity the medical practitioner supplying the medicines cannot be said to be a manufacturer of the mixture.”
Answer and explanation
Correct answer C
The statement is from Commissioner of Sales Tax, U.P. v. Dr. Sukh Deo. The Court distinguished a mixture prepared through a doctor's professional skill for a particular patient from medicines manufactured as commercial commodities. Such patient-specific dispensing was not manufacture for the sales-tax notification in issue, so the ruling should be understood in that tax context rather than as a general exemption from all drug regulation.
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Gujarat Legal Officer (Drugs)