https://www.taxtmi.com/caselaws?id=127881 Amended turnover and assessment rules for hides and skins were treated as ancillary machinery, not as the law imposing the tax. Article 286(3) and section 3 of the 1952 Act were held to target post-commencement laws that directly impose tax on declared essential goods, whereas the Madras General Sales Tax Act, 1939 remained the substantive taxing statute because it defined the tax, fixed the rate, and provided for single-point levy. Rules that merely determine the incidence point and regulate assessment or collection do not become taxing laws simply because they are necessary to levy the tax conveniently. The amended Rules 15 and 16 were therefore valid and not hit by the constitutional or statutory prohibition. en-us Mon, 25 Nov 1957 00:00:00 +0530 Fri, 22 Mar 2013 12:40:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127881 Amended turnover and assessment rules for hides and skins were treated as ancillary machinery, not as the law imposing the tax. Article 286(3) and section 3 of the 1952 Act were held to target post-commencement laws that directly impose tax on declared essential goods, whereas the Madras General Sales Tax Act, 1939 remained the substantive taxing statute because it defined the tax, fixed the rate, and provided for single-point levy. Rules that merely determine the incidence point and regulate assessment or collection do not become taxing laws simply because they are necessary to levy the tax conveniently. The amended Rules 15 and 16 were therefore valid and not hit by the constitutional or statutory prohibition. Case-Laws VAT and Sales Tax Mon, 25 Nov 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127881