1969 (3) TMI 72

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..... ver of tincture was not assessable in its hands because the assessee was neither a manufacturer nor an importer. There is no discussion on this point in the assessment order, but it appears that the Sales Tax Officer did not accept the assessee's claim and included in the taxable turnover of the assessee a sum of Rs. 40,000 as the turnover of spirit, tincture zingiberis manufactured by it. The assessment order was confirmed on appeal by the Judge (Appeals) Sales Tax. The assessee then filed a revision application and the Judge (Revisions) Sales Tax held that the tincture was a medicine. He also held that the assessee was not its manufacturer. But he upheld the assessment taking the view that since the assessee was not able to produce the pu .....

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..... ities and the Judge (Revisions) decided the dispute. Section 3 of the Act which is the charging section makes every sale liable to tax and there is no distinction between an assessee, who sells locally purchased goods, and an assessee who sells them after manufacture or import. It is expected the Judge (Revisions), at least when a reference is made by him to this court, to set out all the material facts and to point out the relevant provisions and the notifications relevant for the decision of the question set out in the statement of the case. This court cannot be expected to wade through the records to gather the facts and through the various statutory provisions and the mass of notifications to sort out the relevant sections, rules and th .....

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..... nd (b) in the case of medicines and pharmaceutical preparations manufactured in Uttar Pradesh, at the point of sale by the manufacturer; and the Governor is further pleased to declare that such turnover shall with effect from the said date be taxed at the rate of three pies per rupee." Presumably it is under this notification that the assessee lodged its claim. The tincture has been found by the revising authority to be a medicine and it is obviously covered by the notification referred to above. The effect of this notification clearly is to take medicines and pharmaceutical preparations out of the purview of section 3 and to tax their turnover only at the point of sale by the manufacturer or the importer. All other sales would be exemp .....

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