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of <h1>Validity of Tax Assessment Notices Upheld for Hides & Skins Firm under Sales Tax Act</h1> <h3>S. Allauddin Sahib & Co., Cuddapah Versus The Commercial Tax Officer, Cuddapah</h3> The High Court upheld the validity of the tax assessment notices issued to a firm dealing in untanned hides and skins, ruling that the classification ... - The petitioner, a firm dealing in untanned hides and skins, objected to tax assessment notices issued by the Commercial Tax Officer. The High Court held that the classification under the Madras General Sales Tax Act was valid and did not violate Article 14 of the Constitution. The contention that transactions were exempt under Article 286(1)(b) was also rejected. The petitioner's argument regarding sales to non-resident agents for export was dismissed. The writ petition was therefore dismissed with costs.
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