https://www.taxtmi.com/caselaws?id=127383 Under the Madras General Sales Tax Act and the Turnover and Assessment Rules, single-point taxation for hides and skins was controlled by the special scheme in section 5(vi) and rules 15 and 16, rather than by the general charging provision. Rule 4(2) was treated only as identifying whether buyer or seller was to be taxed. Rule 16 was construed as taxing sales by a licensed dealer to a licensed tanner, or sales for export, and not extending by implication to purchases by a licensed tanner from unlicensed dealers. The result was that such purchases were outside the taxable turnover. en-us Mon, 14 Mar 1955 00:00:00 +0530 Fri, 08 Mar 2013 11:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127383 Under the Madras General Sales Tax Act and the Turnover and Assessment Rules, single-point taxation for hides and skins was controlled by the special scheme in section 5(vi) and rules 15 and 16, rather than by the general charging provision. Rule 4(2) was treated only as identifying whether buyer or seller was to be taxed. Rule 16 was construed as taxing sales by a licensed dealer to a licensed tanner, or sales for export, and not extending by implication to purchases by a licensed tanner from unlicensed dealers. The result was that such purchases were outside the taxable turnover. Case-Laws VAT and Sales Tax Mon, 14 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127383