https://www.taxtmi.com/caselaws?id=127560 Single point taxation for hides and skins under the Madras General Sales Tax Act is commodity-based and cannot be defeated by a dealer-specific licence condition. The charging provision in section 3 yields to section 5(vi), which requires tax only at one point in the sales chain; a rule that taxes an unlicensed dealer on each sale, or withdraws the benefit of single point levy unless a licence is taken out, is inconsistent with that statutory scheme and invalid. Section 6-A does not apply unless a prescribed condition under section 5 is contravened or a licence requirement is breached. The practical effect is that an unlicensed dealer is not liable to multi-point taxation merely for lack of licence. en-us Mon, 02 Apr 1956 00:00:00 +0530 Tue, 12 Mar 2013 11:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127560 Single point taxation for hides and skins under the Madras General Sales Tax Act is commodity-based and cannot be defeated by a dealer-specific licence condition. The charging provision in section 3 yields to section 5(vi), which requires tax only at one point in the sales chain; a rule that taxes an unlicensed dealer on each sale, or withdraws the benefit of single point levy unless a licence is taken out, is inconsistent with that statutory scheme and invalid. Section 6-A does not apply unless a prescribed condition under section 5 is contravened or a licence requirement is breached. The practical effect is that an unlicensed dealer is not liable to multi-point taxation merely for lack of licence. Case-Laws VAT and Sales Tax Mon, 02 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127560