purchases medicines , medicines generics and first aid materials ( for dispensary ) rs 400000 ( four lakh rupees ) no amount of tax will be payable at the rate of percentage less than the print rate and no tax will be deducted as per the rules . the exp . date of the medicines should be more than one year from the date of delivery . , medicines purchased from local market ( branded ) for doctors advice rs 200000 ( two lakh rupees ) no amount of tax will be payable at the rate of percentage less than the print rate and no tax will be deducted as per the rules . the exp . date of the medicines should be more than one year from the date of delivery .