https://www.taxtmi.com/caselaws?id=101307 Item 7(a) of the Second Schedule to the Madras General Sales Tax Act, 1959 was construed as confined to intra-State sales of raw hides and skins, because the charging scheme referred to purchase in the State and the point of last purchase in the State; any ambiguity was resolved to preserve constitutional validity. Item 7(b), which taxed dressed hides and skins at a different point and rate, was treated as a rational classification reflecting their higher price and the prior tax incidence on local raw hides and skins. On that reasoning, the article states that no actual discrimination under Article 304(a) was established and the levy was upheld. en-us Tue, 02 Nov 1976 00:00:00 +0530 Sat, 12 Jul 2014 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101307 Item 7(a) of the Second Schedule to the Madras General Sales Tax Act, 1959 was construed as confined to intra-State sales of raw hides and skins, because the charging scheme referred to purchase in the State and the point of last purchase in the State; any ambiguity was resolved to preserve constitutional validity. Item 7(b), which taxed dressed hides and skins at a different point and rate, was treated as a rational classification reflecting their higher price and the prior tax incidence on local raw hides and skins. On that reasoning, the article states that no actual discrimination under Article 304(a) was established and the levy was upheld. Case-Laws VAT and Sales Tax Tue, 02 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101307