https://www.taxtmi.com/caselaws?id=99123 Single-point taxation for hides and skins operated as a statutory concession conditional on prescribed licensing requirements. Section 5(vi) permitted restrictions and conditions through rules; consequently, rule 16(5) validly denied the concession to unlicensed dealers and was consistent with the Act. Section 6-A expressly allowed assessment under the general charging provision where a dealer failed to obtain or renew the required licence, treating the concessional provision as inapplicable. The Article 14 challenge was not entertained because it had not been raised before the High Court. The licensing-based scheme and general assessment of an unlicensed dealer were upheld. en-us Fri, 12 Aug 1960 00:00:00 +0530 Tue, 02 Sep 2014 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99123 Single-point taxation for hides and skins operated as a statutory concession conditional on prescribed licensing requirements. Section 5(vi) permitted restrictions and conditions through rules; consequently, rule 16(5) validly denied the concession to unlicensed dealers and was consistent with the Act. Section 6-A expressly allowed assessment under the general charging provision where a dealer failed to obtain or renew the required licence, treating the concessional provision as inapplicable. The Article 14 challenge was not entertained because it had not been raised before the High Court. The licensing-based scheme and general assessment of an unlicensed dealer were upheld. Case-Laws VAT and Sales Tax Fri, 12 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99123