https://www.taxtmi.com/caselaws?id=127517 A tax on the last purchase of untanned hides and skins by a licensed dealer was held valid where the statutory scheme treated the purchase, not the export sale, as the taxable event and fixed the point of levy at the last purchase in the State. The rules were treated as operating within the charging provisions and properly making the last purchaser liable on purchase turnover. The levy was also held not to offend Article 286(1)(b), because constitutional protection extends only to the transaction that occasions export, not to antecedent purchases made with export in view. The purchase turnover of goods later exported was therefore taxable. en-us Tue, 20 Mar 1956 00:00:00 +0530 Mon, 11 Mar 2013 16:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127517 A tax on the last purchase of untanned hides and skins by a licensed dealer was held valid where the statutory scheme treated the purchase, not the export sale, as the taxable event and fixed the point of levy at the last purchase in the State. The rules were treated as operating within the charging provisions and properly making the last purchaser liable on purchase turnover. The levy was also held not to offend Article 286(1)(b), because constitutional protection extends only to the transaction that occasions export, not to antecedent purchases made with export in view. The purchase turnover of goods later exported was therefore taxable. Case-Laws VAT and Sales Tax Tue, 20 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127517