https://www.taxtmi.com/caselaws?id=127491 Section 3 of the Madras General Sales Tax Act, 1939 was treated as the general charging provision for hides and skins, while section 5(vi) operated only as a concessional single-point scheme subject to compliance with licensing conditions. On non-renewal of the required licence, section 6-A and rule 16(5) were read as withdrawing that concession, so the turnover of unlicensed dealers remained taxable under section 3 on the ordinary multi-point basis. The distinction between licensed and unlicensed dealers was upheld under Article 14 because it rested on an intelligible differentia with a rational nexus to the fiscal object of confining the concession to dealers under the licensing scheme. The statutory scheme and assessment were sustained. en-us Thu, 13 Oct 1955 00:00:00 +0530 Mon, 11 Mar 2013 13:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127491 Section 3 of the Madras General Sales Tax Act, 1939 was treated as the general charging provision for hides and skins, while section 5(vi) operated only as a concessional single-point scheme subject to compliance with licensing conditions. On non-renewal of the required licence, section 6-A and rule 16(5) were read as withdrawing that concession, so the turnover of unlicensed dealers remained taxable under section 3 on the ordinary multi-point basis. The distinction between licensed and unlicensed dealers was upheld under Article 14 because it rested on an intelligible differentia with a rational nexus to the fiscal object of confining the concession to dealers under the licensing scheme. The statutory scheme and assessment were sustained. Case-Laws VAT and Sales Tax Thu, 13 Oct 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127491