https://www.taxtmi.com/caselaws?id=99792 Section 2(1) of the Madras General Sales Tax (Special Provisions) Act, 1963 was discussed as applying retrospectively to dressed hides and skins sold within the State. The text states that the levy was treated as discriminatory for the initial part of the relevant period because raw and dressed hides and skins were taxed differently in a manner that burdened similarly situated dealers unequally. It also states that retrospective validation was within legislative competence in 1963 and that the levy was a local sales tax, not a tax on inter-State trade or commerce. On that basis, the discriminatory operation of the provision for the earlier period was said to invalidate it to that extent. en-us Thu, 07 May 1964 00:00:00 +0530 Mon, 09 Jan 2017 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99792 Section 2(1) of the Madras General Sales Tax (Special Provisions) Act, 1963 was discussed as applying retrospectively to dressed hides and skins sold within the State. The text states that the levy was treated as discriminatory for the initial part of the relevant period because raw and dressed hides and skins were taxed differently in a manner that burdened similarly situated dealers unequally. It also states that retrospective validation was within legislative competence in 1963 and that the levy was a local sales tax, not a tax on inter-State trade or commerce. On that basis, the discriminatory operation of the provision for the earlier period was said to invalidate it to that extent. Case-Laws VAT and Sales Tax Thu, 07 May 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99792