9911796707
TMI Blog1960 (5) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... hese: The applicants are Messrs Pearl Co., which are a partnership firm. The firm, it is said, is composed of two partners, one of whom is one Dr. L.S Desai. The firm has business premises which are used also by Dr. Desai as a medical practitioner. The way in which the business is conducted seems to be that Dr. Desai examines patients to whom he gives prescriptions and those prescriptions are pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons is also entered in the books of account which are maintained by the firm. It is significant that only one set of accounts is maintained. But that is perhaps accounted for by the fact that Dr. Desai, besides being a medical practitioner, is also a partner in the partnership firm. Dr. Desai has his consultation rooms in the same premises in which the business of the firm is transacted, because D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s all materials, articles and commodities. Section 2(14) defines the expression "sale price" as meaning the amount of valuable consideration payable to a dealer for the sale of any goods. Section 2(20) defines the expression "turnover of sales" as meaning the aggregate of the amounts of sale price received and receivable by a dealer in respect of any sale of goods made during a given period. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riptions for the relevant period are not produced before the Sales Tax Authorities. If then the Sales Tax Authorities have included in the turnover the receipts from the prescriptions it can be only on the footing that the prescriptions represent the medicines recommended by Dr. Desai and purchased by the patients from Messrs. Pearl Co. That, clearly, is the sale of goods. I agree that the givin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charged by Dr. Desai, that certainly cannot constitute a sale of goods within the meaning of section 2(8), but in the absence of any material one can only conclude, so far as this case is concerned, that the amount of the receipts represented by the prescriptions cannot be other than the sale of goods for the purpose of section 8. This being our view on the materials of the record of this case, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
