https://www.taxtmi.com/caselaws?id=127285 Under the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, the taxable event for untanned hides and skins exported outside the State was the sale for export, not the dealer's prior purchase. Rule 16(2) treated sales by a licensed dealer as generally non-taxable, subject to specified exceptions, including sales to a tanner in the State and sales for export. Rule 4 fixed turnover by reference to the purchase price, but only as a measure of assessment and not as the levy-triggering transaction. Because the decisive sale for export occurred after the Constitution came into force, the turnover fell within the exemption under Article 286(1)(b). en-us Fri, 12 Mar 1954 00:00:00 +0530 Wed, 06 Mar 2013 17:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127285 Under the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, the taxable event for untanned hides and skins exported outside the State was the sale for export, not the dealer's prior purchase. Rule 16(2) treated sales by a licensed dealer as generally non-taxable, subject to specified exceptions, including sales to a tanner in the State and sales for export. Rule 4 fixed turnover by reference to the purchase price, but only as a measure of assessment and not as the levy-triggering transaction. Because the decisive sale for export occurred after the Constitution came into force, the turnover fell within the exemption under Article 286(1)(b). Case-Laws VAT and Sales Tax Fri, 12 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127285