https://www.taxtmi.com/caselaws?id=127913 Re-enacted rule 16 of the Madras General Sales Tax Turnover and Assessment Rules fixed alternative single-point levy points for hides and skins within a single-point taxation scheme. The court's analysis under Part XIII of the Constitution treated raw and dressed skins as one commodity and held that any difference in burden arising from goods dressed inside or outside the State was not origin-based discrimination, but a consequence of locating the earliest valid taxable event within the State. The rule was therefore found not to impose a discriminatory burden prohibited by Article 304(1)(a), and the assessment based on it was sustained. en-us Tue, 01 Dec 1959 00:00:00 +0530 Sat, 23 Mar 2013 10:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127913 Re-enacted rule 16 of the Madras General Sales Tax Turnover and Assessment Rules fixed alternative single-point levy points for hides and skins within a single-point taxation scheme. The court's analysis under Part XIII of the Constitution treated raw and dressed skins as one commodity and held that any difference in burden arising from goods dressed inside or outside the State was not origin-based discrimination, but a consequence of locating the earliest valid taxable event within the State. The rule was therefore found not to impose a discriminatory burden prohibited by Article 304(1)(a), and the assessment based on it was sustained. Case-Laws VAT and Sales Tax Tue, 01 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127913