Unlicensed hides and skins dealer loses single-point concession; turnover remains taxable under the general multi-point levy.

An unlicensed dealer in hides and skins could not claim the single-point concession, because section 5(vi) granted only a restricted exemption subject to compliance with the prescribed conditions, including obtaining a licence under rule 5. Section 6-A preserved the general charging scheme where those conditions were not met, and rule 16(5) merely stated that consequence rather than creating liability. The omission of rule 16(5) for the relevant period therefore did not remove the turnover from multi-point tax, and the dealer's sales remained taxable under the general levy.

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Issues: Whether the turnover of an unlicensed dealer in hides and skins was liable to multi-point sales tax notwithstanding the omission of rule 16(5) from the Turnover and Assessment Rules for the relevant period.

Analysis: The charging provision imposed tax on sales generally, while section 5(vi) created only a special concession for hides and skins subject to prescribed restrictions and conditions, including the obtaining of a licence under rule 5. Section 6-A made it clear that where the prescribed conditions were not observed, the sales could be assessed to tax as if the special concession did not apply. Rule 16(5) did not create the liability of an unlicensed dealer; it merely stated expressly the consequence already flowing from the Act and the Rules. The absence of that sub-rule during the relevant assessment period therefore did not remove the dealer from the general charging scheme. The prior decisions relied upon also supported the view that failure to obtain a licence deprived the dealer of the single-point concession and left the turnover within the multi-point levy.

Conclusion: The turnover of an unlicensed dealer remained exigible to multi-point tax, and the absence of rule 16(5) for the relevant period did not confer exemption.

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