https://www.taxtmi.com/caselaws?id=127748 Single-point taxation for hides and skins was held to permit statutory restrictions and conditions, so rule 23(5) validly taxed sales by unlicensed dealers on each sale without defeating section 5(vi). The objection based on alleged prior dissolution failed because no dissolution notice was given to the assessing authority within the required time and no proper proof was shown. An assessment covering more than four quarters was not illegal where each quarter's turnover was separately considered and no prejudice was established. Inclusion of turnover from export sales or sales outside the State for periods before 31 March 1951 did not invalidate the assessments because such tax was saved by the Sales Tax Continuance Order, 1950. The stated result was restoration of the convictions, fines and tax determinations. en-us Fri, 22 Nov 1957 00:00:00 +0530 Fri, 15 Mar 2013 17:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127748 Single-point taxation for hides and skins was held to permit statutory restrictions and conditions, so rule 23(5) validly taxed sales by unlicensed dealers on each sale without defeating section 5(vi). The objection based on alleged prior dissolution failed because no dissolution notice was given to the assessing authority within the required time and no proper proof was shown. An assessment covering more than four quarters was not illegal where each quarter's turnover was separately considered and no prejudice was established. Inclusion of turnover from export sales or sales outside the State for periods before 31 March 1951 did not invalidate the assessments because such tax was saved by the Sales Tax Continuance Order, 1950. The stated result was restoration of the convictions, fines and tax determinations. Case-Laws VAT and Sales Tax Fri, 22 Nov 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127748