https://www.taxtmi.com/caselaws?id=100963 A levy on the first sale of dressed hides and skins remained a tax on the sale of processed goods, not a tax on the purchase of raw hides and skins, even though the raw purchase price was used only to quantify the levy. The Supreme Court held that this method of computation did not change the character of the tax, because the taxable event was the first sale of dressed hides and skins and the levy operated uniformly on similarly situated dealers. It also did not discriminate between raw hides and skins purchased inside or outside the State, and therefore did not contravene article 286. The constitutional challenge failed and the provision was upheld. en-us Tue, 15 Oct 1974 00:00:00 +0530 Mon, 16 Sep 2013 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100963 A levy on the first sale of dressed hides and skins remained a tax on the sale of processed goods, not a tax on the purchase of raw hides and skins, even though the raw purchase price was used only to quantify the levy. The Supreme Court held that this method of computation did not change the character of the tax, because the taxable event was the first sale of dressed hides and skins and the levy operated uniformly on similarly situated dealers. It also did not discriminate between raw hides and skins purchased inside or outside the State, and therefore did not contravene article 286. The constitutional challenge failed and the provision was upheld. Case-Laws VAT and Sales Tax Tue, 15 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100963