https://www.taxtmi.com/caselaws?id=127970 A purchaser of untanned hides and skins who arranges tanning through others may still be treated as a tanner if the business character shows engagement in the tanning trade, even without owning or operating a tannery. The levy on hides and skins under the single-point scheme is governed by the first applicable rule: rule 16(2) applies to purchases of untanned hides and skins by a tanner in the State, and this does not change merely because tanning occurs outside the State. Rule 16(4) applies to a different category and cannot displace rule 16(2). en-us Thu, 24 Sep 1959 00:00:00 +0530 Mon, 25 Mar 2013 12:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127970 A purchaser of untanned hides and skins who arranges tanning through others may still be treated as a tanner if the business character shows engagement in the tanning trade, even without owning or operating a tannery. The levy on hides and skins under the single-point scheme is governed by the first applicable rule: rule 16(2) applies to purchases of untanned hides and skins by a tanner in the State, and this does not change merely because tanning occurs outside the State. Rule 16(4) applies to a different category and cannot displace rule 16(2). Case-Laws VAT and Sales Tax Thu, 24 Sep 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127970