https://www.taxtmi.com/caselaws?id=127416 Sales tax on the last taxable purchase of untanned hides and skins remains valid where subsequent export merely identifies the taxable purchaser, rather than constituting a tax on the export sale. A prior purchase for export is not exempt as a transaction in the course of export solely because the goods are later exported. The statutory distinction between licensed and unlicensed dealers is based on the method for determining the taxable point; because export sales are not taxed in either category, differing assessment consequences do not establish unconstitutional discrimination. The levy and classification are therefore constitutionally valid. en-us Fri, 10 Dec 1954 00:00:00 +0530 Fri, 08 Mar 2013 15:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127416 Sales tax on the last taxable purchase of untanned hides and skins remains valid where subsequent export merely identifies the taxable purchaser, rather than constituting a tax on the export sale. A prior purchase for export is not exempt as a transaction in the course of export solely because the goods are later exported. The statutory distinction between licensed and unlicensed dealers is based on the method for determining the taxable point; because export sales are not taxed in either category, differing assessment consequences do not establish unconstitutional discrimination. The levy and classification are therefore constitutionally valid. Case-Laws VAT and Sales Tax Fri, 10 Dec 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127416