Rajes Kumar, J. - (1.) Present revision under Section 11 of U.P. Sales Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 16.10.1990 arising from the proceedings under Section 35 of the Act.
(2.) Opposite party moved an application under Section 35 of the Act before the Commissioner of Sales Tax for its opinion on the following question: "1. Whether the applicant is liable to pay sales tax in respect of the composite charge received from the patients for their examination, check-up advice and presentation of medicines by the doctors for the purpose of their treatment? 2. Whether the supply of medicines by the applicant to these patients which is purchased from the market, amount to manufacture of medicines under the U.P. Sales Tax Act?
(3.) Whether the applicant is exempt from sales-tax keeping in view of a fact that the medicines are provided to the patients and the price of medicines is not charged separately, and it is a consolidated charge for check-up, examination, treatment and for prescribing the medicines by the attending physicians.?;