https://www.taxtmi.com/caselaws?id=128376 A single-point sales tax scheme for hides and skins is explained as operating only at the taxable point fixed by the rules, with untanned hides and skins taxed at the last purchaser stage and tanned hides and skins taxed only where the rules so provide. The article also notes that sales of raw hides and skins to foreign buyers through local banks do not, by themselves, convert the foreign buyers into last purchasers within the State. Export-related transactions may attract constitutional protection, but that protection does not displace liability where the statutory point of levy remains on the last purchaser in the State. en-us Fri, 15 Sep 1961 00:00:00 +0530 Wed, 03 Apr 2013 16:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128376 A single-point sales tax scheme for hides and skins is explained as operating only at the taxable point fixed by the rules, with untanned hides and skins taxed at the last purchaser stage and tanned hides and skins taxed only where the rules so provide. The article also notes that sales of raw hides and skins to foreign buyers through local banks do not, by themselves, convert the foreign buyers into last purchasers within the State. Export-related transactions may attract constitutional protection, but that protection does not displace liability where the statutory point of levy remains on the last purchaser in the State. Case-Laws VAT and Sales Tax Fri, 15 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128376