https://www.taxtmi.com/caselaws?id=127551 Rule 16(2)(ii) under the single-point sales tax scheme for hides and skins treats the taxable stage as the point where the sales series ends by export outside the State or sale to a tanner, with tax effectively attached to the purchase transaction. The expression "sold for export outside the State" is construed to include a sale by export, not only a sale completed within the State. Use of commission agents does not change the character of the transaction where the goods are ultimately exported. On that construction, the turnover was said to fall within rule 16(2)(ii) and outside the section 3(3) exemption limit. en-us Fri, 31 Aug 1956 00:00:00 +0530 Tue, 12 Mar 2013 11:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127551 Rule 16(2)(ii) under the single-point sales tax scheme for hides and skins treats the taxable stage as the point where the sales series ends by export outside the State or sale to a tanner, with tax effectively attached to the purchase transaction. The expression "sold for export outside the State" is construed to include a sale by export, not only a sale completed within the State. Use of commission agents does not change the character of the transaction where the goods are ultimately exported. On that construction, the turnover was said to fall within rule 16(2)(ii) and outside the section 3(3) exemption limit. Case-Laws VAT and Sales Tax Fri, 31 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127551