https://www.taxtmi.com/caselaws?id=127425 Tax on tanned hides and skins could not be imposed under rule 16(3) where the raw hides had been purchased outside the State and no tax had been levied at that purchase stage. Section 5(vi) of the Madras General Sales Tax Act required a single-point levy on hides and skins, and section 3(5) left the rules to fix whether seller or buyer bore the tax; rule 16 alone fixed the relevant point. The phrase "paid the tax leviable under the Act" was construed strictly to mean tax actually leviable and paid under the Act, so rule 4(1) could not create liability where no taxable point had been prescribed. The sale turnover was therefore not taxable, while tannery refuse remained taxable. en-us Mon, 18 Apr 1955 00:00:00 +0530 Fri, 08 Mar 2013 17:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127425 Tax on tanned hides and skins could not be imposed under rule 16(3) where the raw hides had been purchased outside the State and no tax had been levied at that purchase stage. Section 5(vi) of the Madras General Sales Tax Act required a single-point levy on hides and skins, and section 3(5) left the rules to fix whether seller or buyer bore the tax; rule 16 alone fixed the relevant point. The phrase "paid the tax leviable under the Act" was construed strictly to mean tax actually leviable and paid under the Act, so rule 4(1) could not create liability where no taxable point had been prescribed. The sale turnover was therefore not taxable, while tannery refuse remained taxable. Case-Laws VAT and Sales Tax Mon, 18 Apr 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127425