https://www.taxtmi.com/caselaws?id=127718 Under the Madras General Sales Tax Act and Rules, hides and skins are subject to a special single-point taxation scheme, but that concession operates only within the licensed channel. Section 3 is the charging provision, while section 5(vi) grants the concession subject to the licence condition in rule 5(e). Rules 4(2)(c) and (d) identify the turnover measure for licensed tanners or exporters, but rule 16 read with rule 15 fixes the taxable stage as sales by licensed dealers to a tanner in the State or for export outside the State. Purchases from unlicensed dealers therefore fall outside that special taxing provision. en-us Sat, 07 Sep 1957 00:00:00 +0530 Thu, 14 Mar 2013 17:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127718 Under the Madras General Sales Tax Act and Rules, hides and skins are subject to a special single-point taxation scheme, but that concession operates only within the licensed channel. Section 3 is the charging provision, while section 5(vi) grants the concession subject to the licence condition in rule 5(e). Rules 4(2)(c) and (d) identify the turnover measure for licensed tanners or exporters, but rule 16 read with rule 15 fixes the taxable stage as sales by licensed dealers to a tanner in the State or for export outside the State. Purchases from unlicensed dealers therefore fall outside that special taxing provision. Case-Laws VAT and Sales Tax Sat, 07 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127718