COMMISSIONER OF SALES TAX, U.P. vs DR. SUKH DEO

The Supreme Court held that the dispensing of medicines by a medical practitioner does not constitute 'manufacture' under notification No. S.T. 3504/X issued under Section 3A of the U.P. Sales Tax Act, 1948. The Court clarified that when a mixture of drugs is prepared specifically for a patient, it does not qualify as a commercial commodity, thus exempting the practitioner from sales tax liability. However, if the mixture is prepared under the practitioner's direction for a specific purpose, the turnover from that mixture is taxable.